[{"data":1,"prerenderedAt":7746},["ShallowReactive",2],{"tip-comptabilite-frais-generaux-comptables-quest-ce-que-cest":3,"comptabilite-frais-generaux-comptables-quest-ce-que-cest-similars":1134},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/comptabilite/frais-generaux-comptables-quest-ce-que-cest",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","474fVU3PbNdNSZlsNIjFT8","Entry","2024-02-01T16:27:29.114Z","2025-10-09T09:44:59.913Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",27,3,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":33,"articleIntro":34,"author":35,"content":76,"slug":973,"faq_structured_data":974,"category":975,"summary":1046},"Les frais généraux comptables : de quoi s'agit-il ?"," Les frais généraux comptables sont le reflet des coûts de fonctionnement de l'entreprise, hors salaires et coûts des matières premières. Découvrez leur importance dans l'article..","Frais généraux comptables : Qu'est-ce que c'est ?","Les frais généraux comptables sont un élément essentiel de la gestion financière d'une entreprise. Ils englobent toutes les dépenses nécessaires au fonctionnement quotidien de l'entreprise, hors coûts de main-d'œuvre et de matières premières. Savoir les calculer et les analyser est indispensable pour optimiser le budget et maintenir une bonne santé financière. Découvrons ensemble ce que sont précisément ces frais, comment ils sont enregistrés en comptabilité et comment ils peuvent être optimisés.",{"metadata":36,"sys":39,"fields":50},{"tags":37,"concepts":38},[],[],{"space":40,"id":42,"type":16,"createdAt":43,"updatedAt":43,"environment":44,"publishedVersion":24,"revision":46,"contentType":47,"locale":29},{"sys":41},{"type":12,"linkType":13,"id":14},"2jhw3uorl9mmzgN1P70n3A","2023-11-15T16:34:30.078Z",{"sys":45},{"id":21,"type":12,"linkType":22},1,{"sys":48},{"type":12,"linkType":27,"id":49},"author",{"name":51,"image":52,"position":75},"Hugo Andrianjatovo",{"metadata":53,"sys":56,"fields":64},{"tags":54,"concepts":55},[],[],{"space":57,"id":59,"type":60,"createdAt":61,"updatedAt":61,"environment":62,"publishedVersion":24,"revision":46,"locale":29},{"sys":58},{"type":12,"linkType":13,"id":14},"40Xo1V2axZBxWnbkvf36FJ","Asset","2023-11-16T14:10:31.815Z",{"sys":63},{"id":21,"type":12,"linkType":22},{"title":65,"description":66,"file":67},"-FFF0E3","",{"url":68,"details":69,"fileName":73,"contentType":74},"//images.ctfassets.net/b76knntgaaiu/40Xo1V2axZBxWnbkvf36FJ/972674c342dc05108c056aa5a284281d/-FFF0E3.png",{"size":70,"image":71},86352,{"width":72,"height":72},280,"-FFF0E3.png","image/png","Expert Finance",{"data":77,"content":78,"nodeType":972},{},[79,88,106,113,120,127,143,159,166,173,181,196,203,282,289,296,389,396,403,431,438,532,539,546,553,565,577,589,596,603,610,617,624,631,638,645,661,677,689,696,703,710,726,742,749,756,772,835,842,849,856,863,870,877,892,899,906,913,920,927,951,958,965],{"data":80,"content":81,"nodeType":87},{},[82],{"data":83,"marks":84,"value":85,"nodeType":86},{},[],"Définition des frais généraux","text","heading-2",{"data":89,"content":90,"nodeType":105},{},[91,95,101],{"data":92,"marks":93,"value":94,"nodeType":86},{},[],"Les ",{"data":96,"marks":97,"value":100,"nodeType":86},{},[98],{"type":99},"bold","frais généraux",{"data":102,"marks":103,"value":104,"nodeType":86},{},[]," désignent l'ensemble des dépenses engagées par une entreprise pour assurer son fonctionnement quotidien, hors coûts directs liés à la production ou à la prestation de services. Ils comprennent des coûts fixes et variables liés à des activités telles que l’administration, les services, l'entretien, le marketing, les déplacements, entre autres.","paragraph",{"data":107,"content":108,"nodeType":105},{},[109],{"data":110,"marks":111,"value":112,"nodeType":86},{},[],"Ces frais sont des charges indirectes qui ne contribuent pas directement à la création des produits ou des services mais sont essentiels pour maintenir et soutenir les opérations de l'entreprise. Ils sont généralement comptabilisés dans le journal des achats de l'entreprise.",{"data":114,"content":115,"nodeType":105},{},[116],{"data":117,"marks":118,"value":119,"nodeType":86},{},[],"En termes de nature, les frais généraux peuvent être classés en frais administratifs, frais de vente et frais d'exploitation. Par exemple, le loyer, les factures d'énergie, les fournitures de bureau, les frais postaux, les frais d'entretien, parmi d'autres, entrent dans cette catégorie.",{"data":121,"content":122,"nodeType":87},{},[123],{"data":124,"marks":125,"value":126,"nodeType":86},{},[],"Quand la gestion des frais généraux est-elle obligatoire ?",{"data":128,"content":129,"nodeType":105},{},[130,134,139],{"data":131,"marks":132,"value":133,"nodeType":86},{},[],"La gestion des frais généraux est obligatoire pour toutes les entreprises, quelle que soit leur taille ou leur secteur d'activité. C'est une composante fondamentale de la ",{"data":135,"marks":136,"value":138,"nodeType":86},{},[137],{"type":99},"comptabilité de gestion",{"data":140,"marks":141,"value":142,"nodeType":86},{},[],". En effet, elle est requise pour l'établissement des budgets, l'évaluation des coûts de structure, la détermination des taux de marge, et l'analyse du compte de résultat.",{"data":144,"content":145,"nodeType":105},{},[146,150,155],{"data":147,"marks":148,"value":149,"nodeType":86},{},[],"De plus, la transmission de ",{"data":151,"marks":152,"value":154,"nodeType":86},{},[153],{"type":99},"relevés de frais généraux",{"data":156,"marks":157,"value":158,"nodeType":86},{},[]," est aussi une obligation légale lorsque le montant des dépenses dépasse certains seuils fixés par la loi. Par exemple, pour les rémunérations des personnes les mieux payées dans votre entreprise, le seuil varie en fonction de l’effectif des salariés de l’entreprise.",{"data":160,"content":161,"nodeType":105},{},[162],{"data":163,"marks":164,"value":165,"nodeType":86},{},[],"Il est également nécessaire de comptabiliser les frais généraux dans le cadre de l'élaboration d'un prévisionnel financier lors de la création ou reprise d'une entreprise.",{"data":167,"content":168,"nodeType":87},{},[169],{"data":170,"marks":171,"value":172,"nodeType":86},{},[],"Exemples de frais généraux : services et achats",{"data":174,"content":175,"nodeType":180},{},[176],{"data":177,"marks":178,"value":179,"nodeType":86},{},[],"Les frais administratifs","heading-3",{"data":182,"content":183,"nodeType":105},{},[184,187,192],{"data":185,"marks":186,"value":94,"nodeType":86},{},[],{"data":188,"marks":189,"value":191,"nodeType":86},{},[190],{"type":99},"frais administratifs",{"data":193,"marks":194,"value":195,"nodeType":86},{},[]," englobent toutes les dépenses nécessaires à la gestion interne de l'entreprise. Cela peut inclure, par exemple, les salaires du personnel administratif, les frais de comptabilité, ou encore les dépenses relatives aux logiciels de gestion. Ils sont classés comme des dépenses indirectes car ils ne contribuent pas directement à la production d'un produit ou à la prestation d'un service.",{"data":197,"content":198,"nodeType":105},{},[199],{"data":200,"marks":201,"value":202,"nodeType":86},{},[],"Il est à noter que les frais administratifs sont distincts des frais généraux et des frais de vente. Les trois combinés forment les frais d'exploitation de l'entreprise.",{"data":204,"content":205,"nodeType":281},{},[206],{"data":207,"content":208,"nodeType":230},{},[209,217],{"data":210,"content":211,"nodeType":105},{},[212],{"data":213,"marks":214,"value":216,"nodeType":86},{},[215],{"type":99},"Exemples de frais administratifs :",{"data":218,"content":219,"nodeType":281},{},[220,231,241,251,261,271],{"data":221,"content":222,"nodeType":230},{},[223],{"data":224,"content":225,"nodeType":105},{},[226],{"data":227,"marks":228,"value":229,"nodeType":86},{},[],"Les salaires du personnel administratif","list-item",{"data":232,"content":233,"nodeType":230},{},[234],{"data":235,"content":236,"nodeType":105},{},[237],{"data":238,"marks":239,"value":240,"nodeType":86},{},[],"Les honoraires d'un expert-comptable",{"data":242,"content":243,"nodeType":230},{},[244],{"data":245,"content":246,"nodeType":105},{},[247],{"data":248,"marks":249,"value":250,"nodeType":86},{},[],"Les coûts liés à l'élaboration d'une charte graphique ou d'un logo",{"data":252,"content":253,"nodeType":230},{},[254],{"data":255,"content":256,"nodeType":105},{},[257],{"data":258,"marks":259,"value":260,"nodeType":86},{},[],"Les frais de tenue de compte",{"data":262,"content":263,"nodeType":230},{},[264],{"data":265,"content":266,"nodeType":105},{},[267],{"data":268,"marks":269,"value":270,"nodeType":86},{},[],"Les assurances, telles que l'assurance responsabilité civile",{"data":272,"content":273,"nodeType":230},{},[274],{"data":275,"content":276,"nodeType":105},{},[277],{"data":278,"marks":279,"value":280,"nodeType":86},{},[],"Les dépenses liées aux outils informatiques et de production.","unordered-list",{"data":283,"content":284,"nodeType":180},{},[285],{"data":286,"marks":287,"value":288,"nodeType":86},{},[],"Les frais de fonctionnement",{"data":290,"content":291,"nodeType":105},{},[292],{"data":293,"marks":294,"value":295,"nodeType":86},{},[],"Les frais de fonctionnement, une sous-catégorie des frais généraux, comprennent toutes les dépenses nécessaires pour faire fonctionner une entreprise au quotidien. Ils sont généralement composés de :",{"data":297,"content":298,"nodeType":281},{},[299,314,329,344,359,374],{"data":300,"content":301,"nodeType":230},{},[302],{"data":303,"content":304,"nodeType":105},{},[305,310],{"data":306,"marks":307,"value":309,"nodeType":86},{},[308],{"type":99},"Loyer ",{"data":311,"marks":312,"value":313,"nodeType":86},{},[],": Coût de la location des locaux de l'entreprise.",{"data":315,"content":316,"nodeType":230},{},[317],{"data":318,"content":319,"nodeType":105},{},[320,325],{"data":321,"marks":322,"value":324,"nodeType":86},{},[323],{"type":99},"Factures d'énergie",{"data":326,"marks":327,"value":328,"nodeType":86},{},[]," : Coût de l'électricité, du gaz et de l'eau.",{"data":330,"content":331,"nodeType":230},{},[332],{"data":333,"content":334,"nodeType":105},{},[335,340],{"data":336,"marks":337,"value":339,"nodeType":86},{},[338],{"type":99},"Frais postaux",{"data":341,"marks":342,"value":343,"nodeType":86},{},[]," : Coût de l'envoi de courrier ou de colis.",{"data":345,"content":346,"nodeType":230},{},[347],{"data":348,"content":349,"nodeType":105},{},[350,355],{"data":351,"marks":352,"value":354,"nodeType":86},{},[353],{"type":99},"Frais de déplacement",{"data":356,"marks":357,"value":358,"nodeType":86},{},[]," : Coût lié aux déplacements professionnels, comme les billets de transport, l'hébergement, la restauration, etc.",{"data":360,"content":361,"nodeType":230},{},[362],{"data":363,"content":364,"nodeType":105},{},[365,370],{"data":366,"marks":367,"value":369,"nodeType":86},{},[368],{"type":99},"Assurances",{"data":371,"marks":372,"value":373,"nodeType":86},{},[]," : Coût des assurances professionnelles.",{"data":375,"content":376,"nodeType":230},{},[377],{"data":378,"content":379,"nodeType":105},{},[380,385],{"data":381,"marks":382,"value":384,"nodeType":86},{},[383],{"type":99},"Fournitures de bureau",{"data":386,"marks":387,"value":388,"nodeType":86},{},[]," : Coût de l'achat de matériel nécessaire au fonctionnement de l'entreprise.",{"data":390,"content":391,"nodeType":105},{},[392],{"data":393,"marks":394,"value":395,"nodeType":86},{},[],"Il est à noter que ces frais peuvent être fixes ou variables, en fonction du [volume de production] de l'entreprise. Par exemple, les factures d'énergie peuvent varier en fonction de la consommation, qui dépend elle-même du volume de production.",{"data":397,"content":398,"nodeType":180},{},[399],{"data":400,"marks":401,"value":402,"nodeType":86},{},[],"Les frais de structure",{"data":404,"content":405,"nodeType":105},{},[406,409,414,418,427],{"data":407,"marks":408,"value":94,"nodeType":86},{},[],{"data":410,"marks":411,"value":413,"nodeType":86},{},[412],{"type":99},"frais de structure",{"data":415,"marks":416,"value":417,"nodeType":86},{},[],", également appelés ",{"data":419,"content":421,"nodeType":426},{"uri":420},"/fr/fiches-pratiques/comptabilite/charges-fixes",[422],{"data":423,"marks":424,"value":425,"nodeType":86},{},[],"coûts fixes","hyperlink",{"data":428,"marks":429,"value":430,"nodeType":86},{},[],", sont des charges incompressibles qui n'évoluent pas en fonction du niveau d'activité de l'entreprise. Ils sont liés à l'existence même de l'entreprise, indépendamment de son chiffre d'affaires ou de sa production.",{"data":432,"content":433,"nodeType":105},{},[434],{"data":435,"marks":436,"value":437,"nodeType":86},{},[],"Ces frais regroupent principalement :",{"data":439,"content":440,"nodeType":281},{},[441,460,478,496,514],{"data":442,"content":443,"nodeType":230},{},[444],{"data":445,"content":446,"nodeType":105},{},[447,451,456],{"data":448,"marks":449,"value":450,"nodeType":86},{},[],"Les dépenses liées au ",{"data":452,"marks":453,"value":455,"nodeType":86},{},[454],{"type":99},"local commercial",{"data":457,"marks":458,"value":459,"nodeType":86},{},[],", qu'il s'agisse du loyer ou des charges locatives (eau, électricité, gaz).",{"data":461,"content":462,"nodeType":230},{},[463],{"data":464,"content":465,"nodeType":105},{},[466,469,474],{"data":467,"marks":468,"value":94,"nodeType":86},{},[],{"data":470,"marks":471,"value":473,"nodeType":86},{},[472],{"type":99},"assurances professionnelles",{"data":475,"marks":476,"value":477,"nodeType":86},{},[],", indispensables pour protéger l'entreprise contre divers risques.",{"data":479,"content":480,"nodeType":230},{},[481],{"data":482,"content":483,"nodeType":105},{},[484,487,492],{"data":485,"marks":486,"value":94,"nodeType":86},{},[],{"data":488,"marks":489,"value":491,"nodeType":86},{},[490],{"type":99},"salaires du personnel permanent",{"data":493,"marks":494,"value":495,"nodeType":86},{},[]," et les charges sociales correspondantes.",{"data":497,"content":498,"nodeType":230},{},[499],{"data":500,"content":501,"nodeType":105},{},[502,505,510],{"data":503,"marks":504,"value":94,"nodeType":86},{},[],{"data":506,"marks":507,"value":509,"nodeType":86},{},[508],{"type":99},"frais bancaires",{"data":511,"marks":512,"value":513,"nodeType":86},{},[],", en relation avec la gestion des comptes de l'entreprise.",{"data":515,"content":516,"nodeType":230},{},[517],{"data":518,"content":519,"nodeType":105},{},[520,523,528],{"data":521,"marks":522,"value":94,"nodeType":86},{},[],{"data":524,"marks":525,"value":527,"nodeType":86},{},[526],{"type":99},"coûts liés au matériel informatique",{"data":529,"marks":530,"value":531,"nodeType":86},{},[]," et à l'abonnement internet.",{"data":533,"content":534,"nodeType":105},{},[535],{"data":536,"marks":537,"value":538,"nodeType":86},{},[],"Il est nécessaire pour chaque entreprise de bien gérer et optimiser ces frais pour assurer sa rentabilité.",{"data":540,"content":541,"nodeType":87},{},[542],{"data":543,"marks":544,"value":545,"nodeType":86},{},[],"Le rôle des frais généraux dans le compte comptable",{"data":547,"content":548,"nodeType":105},{},[549],{"data":550,"marks":551,"value":552,"nodeType":86},{},[],"Les frais généraux jouent un rôle crucial dans le compte comptable d'une entreprise. Ils contribuent de manière significative à la structure de coûts totale de l'entreprise. En les identifiant et les mesurant précisément, on peut découvrir des dépenses inutiles à supprimer ou à réduire, ce qui peut devenir un levier efficace pour augmenter le bénéfice de l'entreprise.",{"data":554,"content":555,"nodeType":105},{},[556,561],{"data":557,"marks":558,"value":560,"nodeType":86},{},[559],{"type":99},"Enregistrement des frais généraux",{"data":562,"marks":563,"value":564,"nodeType":86},{},[]," : Les frais généraux sont enregistrés comme des charges dans le compte de résultat de l'entreprise. Ils sont souvent subdivisés en plusieurs catégories, telles que les frais administratifs, les frais de vente, et les frais d'exploitation. L'enregistrement précis et régulier de ces frais est crucial pour la tenue de la comptabilité et pour le calcul de l'impôt sur les sociétés.",{"data":566,"content":567,"nodeType":105},{},[568,573],{"data":569,"marks":570,"value":572,"nodeType":86},{},[571],{"type":99},"Impact sur la rentabilité",{"data":574,"marks":575,"value":576,"nodeType":86},{},[]," : Les frais généraux peuvent avoir un impact significatif sur la rentabilité de l'entreprise. Une gestion judicieuse de ces frais peut permettre de réduire le résultat imposable et, par conséquent, d'optimiser la charge fiscale.",{"data":578,"content":579,"nodeType":105},{},[580,585],{"data":581,"marks":582,"value":584,"nodeType":86},{},[583],{"type":99},"Calcul des frais généraux",{"data":586,"marks":587,"value":588,"nodeType":86},{},[]," : Le calcul des frais généraux est un élément crucial de la comptabilité de gestion. Cela permet d'évaluer la rentabilité de l'entreprise en comparant la valeur de son chiffre d'affaires à celle de ses frais généraux.",{"data":590,"content":591,"nodeType":87},{},[592],{"data":593,"marks":594,"value":595,"nodeType":86},{},[],"L'importance du relevé de frais généraux",{"data":597,"content":598,"nodeType":105},{},[599],{"data":600,"marks":601,"value":602,"nodeType":86},{},[],"Un relevé de frais généraux est un document clé en comptabilité, qui, en plus d'aider à la déduction des charges du résultat pour réduire l'impôt, fournit une vue d'ensemble des dépenses majeures de l'entreprise. Il est particulièrement utile lorsque ces dépenses dépassent un certain seuil, comme par exemple les rémunérations des personnes les mieux rémunérées au sein de l'entreprise.",{"data":604,"content":605,"nodeType":105},{},[606],{"data":607,"marks":608,"value":609,"nodeType":86},{},[],"Le relevé de frais généraux sert également à déclarer certaines dépenses à l'administration fiscale. Un suivi rigoureux des frais généraux via ce relevé peut être un levier d'économies significatif pour l'entreprise, en identifiant les sources potentielles d'optimisation.",{"data":611,"content":612,"nodeType":105},{},[613],{"data":614,"marks":615,"value":616,"nodeType":86},{},[],"De plus, il joue un rôle essentiel dans l'analyse de la santé financière de l'entreprise, permettant ainsi de prendre des décisions éclairées en matière de budget et de prix des produits ou services offerts.",{"data":618,"content":619,"nodeType":105},{},[620],{"data":621,"marks":622,"value":623,"nodeType":86},{},[],"Enfin, la transmission du relevé de frais généraux est une obligation légale lorsque les dépenses dépassent certains seuils fixés par la loi, renforçant ainsi son importance dans la comptabilité d'une entreprise.",{"data":625,"content":626,"nodeType":87},{},[627],{"data":628,"marks":629,"value":630,"nodeType":86},{},[],"Comment calculer les frais généraux d'une entreprise ?",{"data":632,"content":633,"nodeType":180},{},[634],{"data":635,"marks":636,"value":637,"nodeType":86},{},[],"La formule de calcul des frais généraux",{"data":639,"content":640,"nodeType":105},{},[641],{"data":642,"marks":643,"value":644,"nodeType":86},{},[],"La formule de calcul des frais généraux peut varier en fonction de l'activité de l'entreprise, mais elle repose généralement sur la somme de toutes les dépenses indirectes engagées pour le fonctionnement de l'entreprise.",{"data":646,"content":647,"nodeType":105},{},[648,652,657],{"data":649,"marks":650,"value":651,"nodeType":86},{},[],"Pour une entreprise de BTP par exemple, le coefficient de frais généraux est calculé en utilisant la formule suivante : ",{"data":653,"marks":654,"value":656,"nodeType":86},{},[655],{"type":99},"frais généraux / (consommation + main-d’œuvre)",{"data":658,"marks":659,"value":660,"nodeType":86},{},[],". Le résultat obtenu est exprimé sous forme de pourcentage ou de coefficient multiplicateur.",{"data":662,"content":663,"nodeType":105},{},[664,668,673],{"data":665,"marks":666,"value":667,"nodeType":86},{},[],"Pour une entreprise de fabrication, la formule est : ",{"data":669,"marks":670,"value":672,"nodeType":86},{},[671],{"type":99},"Frais généraux de fabrication = main d'œuvre indirecte + matériaux indirects + autres coûts indirects",{"data":674,"marks":675,"value":676,"nodeType":86},{},[],".",{"data":678,"content":679,"nodeType":105},{},[680,684],{"data":681,"marks":682,"value":683,"nodeType":86},{},[],"Enfin, pour calculer les frais généraux par unité, on utilise la formule suivante : ",{"data":685,"marks":686,"value":688,"nodeType":86},{},[687],{"type":99},"Frais généraux par unité = Total des frais généraux / Total des unités produites.",{"data":690,"content":691,"nodeType":105},{},[692],{"data":693,"marks":694,"value":695,"nodeType":86},{},[],"Ces formules permettent de quantifier les frais généraux, un élément essentiel pour déterminer la rentabilité d'une entreprise.",{"data":697,"content":698,"nodeType":180},{},[699],{"data":700,"marks":701,"value":702,"nodeType":86},{},[],"Comment analyser les frais généraux ?",{"data":704,"content":705,"nodeType":105},{},[706],{"data":707,"marks":708,"value":709,"nodeType":86},{},[],"L'analyse des frais généraux est une étape cruciale de la gestion financière d'une entreprise. Elle permet de comprendre comment sont réparties les dépenses indirectes et de déterminer si elles sont en ligne avec le budget et les objectifs de l'entreprise.",{"data":711,"content":712,"nodeType":105},{},[713,717,722],{"data":714,"marks":715,"value":716,"nodeType":86},{},[],"Pour réaliser cette analyse, il est important de commencer par ",{"data":718,"marks":719,"value":721,"nodeType":86},{},[720],{"type":99},"classer",{"data":723,"marks":724,"value":725,"nodeType":86},{},[]," les frais généraux en différentes catégories, par exemple les frais administratifs, les frais de fonctionnement et les frais de structure. Cette classification facilite la compréhension de la structure des coûts et permet d'identifier les domaines où des économies peuvent être réalisées.",{"data":727,"content":728,"nodeType":105},{},[729,733,738],{"data":730,"marks":731,"value":732,"nodeType":86},{},[],"Il convient ensuite d'examiner chaque catégorie de frais en détail pour comprendre son impact sur l'activité globale de l'entreprise. Des ",{"data":734,"marks":735,"value":737,"nodeType":86},{},[736],{"type":99},"indicateurs clés de performance (KPI)",{"data":739,"marks":740,"value":741,"nodeType":86},{},[]," peuvent être utilisés pour évaluer la performance de chaque catégorie de frais. Par exemple, le ratio des frais généraux, qui est le rapport entre les frais généraux et le chiffre d'affaires total, peut aider à évaluer l'efficacité de la gestion des frais généraux.",{"data":743,"content":744,"nodeType":105},{},[745],{"data":746,"marks":747,"value":748,"nodeType":86},{},[],"Enfin, l'analyse doit être réalisée régulièrement pour suivre l'évolution des frais généraux et ajuster les stratégies de gestion si nécessaire. Cela peut comprendre l'adoption de nouvelles technologies pour automatiser certains processus ou la renégociation de contrats avec les [prestataires externes].",{"data":750,"content":751,"nodeType":180},{},[752],{"data":753,"marks":754,"value":755,"nodeType":86},{},[],"Comment réduire les frais généraux ?",{"data":757,"content":758,"nodeType":105},{},[759,763,768],{"data":760,"marks":761,"value":762,"nodeType":86},{},[],"Pour ",{"data":764,"marks":765,"value":767,"nodeType":86},{},[766],{"type":99},"réduire les frais généraux",{"data":769,"marks":770,"value":771,"nodeType":86},{},[],", plusieurs stratégies peuvent être mises en œuvre.",{"data":773,"content":774,"nodeType":281},{},[775,790,805,820],{"data":776,"content":777,"nodeType":230},{},[778],{"data":779,"content":780,"nodeType":105},{},[781,786],{"data":782,"marks":783,"value":785,"nodeType":86},{},[784],{"type":99},"Optimisation des processus",{"data":787,"marks":788,"value":789,"nodeType":86},{},[]," : L'automatisation et l'optimisation des processus internes permettent de réaliser des économies sur le long terme, en réduisant les coûts liés à la main-d'œuvre et en améliorant l'efficacité globale.",{"data":791,"content":792,"nodeType":230},{},[793],{"data":794,"content":795,"nodeType":105},{},[796,801],{"data":797,"marks":798,"value":800,"nodeType":86},{},[799],{"type":99},"Négociation avec les fournisseurs",{"data":802,"marks":803,"value":804,"nodeType":86},{},[]," : Négocier les tarifs avec vos fournisseurs peut entraîner une réduction significative des coûts. Cela peut passer par la recherche de nouveaux fournisseurs, ou par l'adhésion à un groupement d'achat.",{"data":806,"content":807,"nodeType":230},{},[808],{"data":809,"content":810,"nodeType":105},{},[811,816],{"data":812,"marks":813,"value":815,"nodeType":86},{},[814],{"type":99},"Réduction des dépenses non-essentielles",{"data":817,"marks":818,"value":819,"nodeType":86},{},[]," : L'identification et la réduction des coûts non-essentiels est une autre manière efficace de diminuer les frais généraux. Cela peut inclure la rationalisation des dépenses de marketing ou la diminution des frais de déplacement.",{"data":821,"content":822,"nodeType":230},{},[823],{"data":824,"content":825,"nodeType":105},{},[826,831],{"data":827,"marks":828,"value":830,"nodeType":86},{},[829],{"type":99},"Télétravail",{"data":832,"marks":833,"value":834,"nodeType":86},{},[]," : Encourager le télétravail peut permettre de diminuer les frais liés à l'espace de travail, comme le loyer ou les charges énergétiques. N'oubliez pas que chaque entreprise est unique, il est donc essentiel d'adapter ces conseils à votre contexte spécifique.",{"data":836,"content":837,"nodeType":87},{},[838],{"data":839,"marks":840,"value":841,"nodeType":86},{},[],"L'impact des assurances sur les frais généraux",{"data":843,"content":844,"nodeType":105},{},[845],{"data":846,"marks":847,"value":848,"nodeType":86},{},[],"Les assurances constituent un poste de dépenses significatif dans les frais généraux. Elles couvrent un large éventail de risques, allant de l'assurance des biens à la cyberassurance, en passant par l'assurance responsabilité civile et l'assurance interruption d'activité. La souscription à ces polices d'assurance est souvent indispensable pour protéger l'entreprise contre des incidents imprévus pouvant avoir des conséquences financières lourdes.",{"data":850,"content":851,"nodeType":105},{},[852],{"data":853,"marks":854,"value":855,"nodeType":86},{},[],"La gestion des assurances peut donc avoir un impact majeur sur les frais généraux et, par conséquent, sur la rentabilité de l'entreprise. De plus, le coût des assurances est souvent stable et ne fluctue pas en fonction du chiffre d'affaires ou du taux de production de l'entreprise, ce qui en fait un élément à prendre en compte lors de la planification financière.",{"data":857,"content":858,"nodeType":105},{},[859],{"data":860,"marks":861,"value":862,"nodeType":86},{},[],"Certaines assurances, telles que l'assurance frais généraux, peuvent même contribuer à préserver la pérennité de l'entreprise en cas d'arrêt de travail du dirigeant ou de l'homme clé. Cette assurance couvre les frais permanents et les dépenses d'exploitation auxquels les professionnels indépendants ne peuvent pas faire face en cas d’arrêt de travail.",{"data":864,"content":865,"nodeType":105},{},[866],{"data":867,"marks":868,"value":869,"nodeType":86},{},[],"Dans ce contexte, il est primordial pour les entreprises de bien comprendre leurs besoins en matière d'assurance et de choisir les polices les plus adaptées à leur situation spécifique.",{"data":871,"content":872,"nodeType":87},{},[873],{"data":874,"marks":875,"value":876,"nodeType":86},{},[],"Frais généraux et fabrication : une analyse détaillée",{"data":878,"content":879,"nodeType":105},{},[880,883,888],{"data":881,"marks":882,"value":94,"nodeType":86},{},[],{"data":884,"marks":885,"value":887,"nodeType":86},{},[886],{"type":99},"frais généraux de fabrication",{"data":889,"marks":890,"value":891,"nodeType":86},{},[]," sont un aspect crucial de la gestion financière dans l'industrie manufacturière. Ils regroupent les dépenses indirectes non liées à un produit spécifique, mais essentielles au processus de production, comme le loyer, les services publics et les salaires des superviseurs.",{"data":893,"content":894,"nodeType":105},{},[895],{"data":896,"marks":897,"value":898,"nodeType":86},{},[],"Pour analyser ces frais, il est recommandé de les classer en coûts fixes et variables, et d'évaluer leur impact sur le coût des marchandises vendues. Les coûts fixes, tels que le loyer ou les salaires, restent constants quelle que soit la production. Les coûts variables, comme l'électricité ou les matières premières, peuvent fluctuer en fonction du volume de production.",{"data":900,"content":901,"nodeType":105},{},[902],{"data":903,"marks":904,"value":905,"nodeType":86},{},[],"Les méthodes d'évaluation des coûts, traditionnelles ou basées sur les activités, peuvent aider à comprendre l'influence de ces frais sur la rentabilité. De plus, l'analyse des influences internes et externes, comme la structure organisationnelle ou le niveau d'automatisation, peut révéler des opportunités d'optimisation.",{"data":907,"content":908,"nodeType":105},{},[909],{"data":910,"marks":911,"value":912,"nodeType":86},{},[],"Enfin, la maîtrise des frais généraux de fabrication passe aussi par des actions visant à réduire les coûts inutiles ou peu productifs. Une bonne gestion de ces frais est essentielle pour améliorer la rentabilité et traverser plus facilement les périodes creuses.",{"data":914,"content":915,"nodeType":87},{},[916],{"data":917,"marks":918,"value":919,"nodeType":86},{},[],"Budget prévisionnel des frais généraux : comment l'établir ?",{"data":921,"content":922,"nodeType":105},{},[923],{"data":924,"marks":925,"value":926,"nodeType":86},{},[],"L'établissement d'un budget prévisionnel des frais généraux est une étape cruciale pour toute entreprise. Il permet de planifier et contrôler les dépenses, d'anticiper les besoins financiers et d'améliorer la gestion financière. Pour le réaliser, il est essentiel de suivre une approche systématique.",{"data":928,"content":929,"nodeType":105},{},[930,934,938,942,947],{"data":931,"marks":932,"value":933,"nodeType":86},{},[],"Commencez par définir vos ",{"data":935,"marks":936,"value":425,"nodeType":86},{},[937],{"type":99},{"data":939,"marks":940,"value":941,"nodeType":86},{},[]," et ",{"data":943,"marks":944,"value":946,"nodeType":86},{},[945],{"type":99},"variables",{"data":948,"marks":949,"value":950,"nodeType":86},{},[],". Les coûts fixes, comme le loyer ou les salaires, sont des dépenses constantes, indépendantes du volume d'activité. Les coûts variables, en revanche, fluctuent en fonction du niveau d'activité de l'entreprise.",{"data":952,"content":953,"nodeType":105},{},[954],{"data":955,"marks":956,"value":957,"nodeType":86},{},[],"Ensuite, estimez ces coûts pour une période donnée (mois, trimestre, année). Il peut être utile de se baser sur l'historique de l'entreprise, d'utiliser des ratios sectoriels ou de réaliser des prévisions basées sur l'évolution prévue de l'activité.",{"data":959,"content":960,"nodeType":105},{},[961],{"data":962,"marks":963,"value":964,"nodeType":86},{},[],"Enfin, réunissez ces éléments dans un tableau de suivi pour faciliter le contrôle et l'ajustement du budget au fil du temps.",{"data":966,"content":967,"nodeType":105},{},[968],{"data":969,"marks":970,"value":971,"nodeType":86},{},[],"En conclusion, les frais généraux sont des dépenses cruciales pour le fonctionnement quotidien d'une entreprise, englobant des coûts variés tels que l'administration, le marketing, et l'entretien. Leur gestion est obligatoire et stratégique, impactant directement la rentabilité et l'efficacité de l'entreprise. Une gestion optimale et une analyse approfondie des frais généraux sont donc essentielles pour assurer la santé financière et la pérennité de l'entreprise.","document","frais-generaux-comptables-quest-ce-que-cest",true,[976],{"metadata":977,"sys":980,"fields":993},{"tags":978,"concepts":979},[],[],{"space":981,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":986,"publishedVersion":988,"revision":989,"contentType":990,"locale":29},{"sys":982},{"type":12,"linkType":13,"id":14},"5lkxS1yeGvL4l9Vsau5u85","2022-01-25T13:31:57.039Z","2023-11-15T15:59:59.720Z",{"sys":987},{"id":21,"type":12,"linkType":22},35,13,{"sys":991},{"type":12,"linkType":27,"id":992},"category",{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":997,"mainTitle":999,"subtitle":1021,"heroImage":1022,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},"Fiches Pratiques - Comptabilité","Comptabilité","comptabilite",[998],"fiches-pratiques",{"data":1000,"content":1001,"nodeType":972},{},[1002,1015],{"data":1003,"content":1004,"nodeType":1014},{},[1005,1009],{"data":1006,"marks":1007,"value":1008,"nodeType":86},{},[],"Les bases de la ",{"data":1010,"marks":1011,"value":1013,"nodeType":86},{},[1012],{"type":99},"comptabilité","heading-1",{"data":1016,"content":1017,"nodeType":105},{},[1018],{"data":1019,"marks":1020,"value":66,"nodeType":86},{},[],"C'est ici que tout commence ! Parfait pour les nouveaux entrepreneurs et revoir les notions essentielles.",{"metadata":1023,"sys":1026,"fields":1034},{"tags":1024,"concepts":1025},[],[],{"space":1027,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1031,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1028},{"type":12,"linkType":13,"id":14},"58Dkq7yHOrbssVuTO7KViN","2023-02-27T09:26:55.655Z",{"sys":1032},{"id":21,"type":12,"linkType":22},2,{"title":1035,"file":1036},"Fiche Pratique Compta",{"url":1037,"details":1038,"fileName":1042,"contentType":74},"//images.ctfassets.net/b76knntgaaiu/58Dkq7yHOrbssVuTO7KViN/3620b9ad0016c1ddc177a3d949476ac2/Fiche_Pratique_Compta.png",{"size":1039,"image":1040},614208,{"width":1041,"height":1041},4000,"Fiche Pratique Compta.png","primary-button","Parler à un spécialiste","contact",{"nodeType":972,"data":1047,"content":1048},{},[1049,1056],{"nodeType":105,"content":1050,"data":1055},[1051],{"nodeType":86,"value":1052,"marks":1053,"data":1054},"L’essentiel à retenir",[],{},{},{"nodeType":281,"content":1057,"data":1133},[1058,1073,1088,1103,1118],{"nodeType":230,"content":1059,"data":1072},[1060],{"nodeType":105,"content":1061,"data":1071},[1062,1067],{"nodeType":86,"value":1063,"marks":1064,"data":1066},"Frais généraux comptables",[1065],{"type":99},{},{"nodeType":86,"value":1068,"marks":1069,"data":1070}," : Ce sont toutes les dépenses nécessaires au fonctionnement de l'entreprise, excluant les coûts de main-d'œuvre et de matières premières.",[],{},{},{},{"nodeType":230,"content":1074,"data":1087},[1075],{"nodeType":105,"content":1076,"data":1086},[1077,1082],{"nodeType":86,"value":1078,"marks":1079,"data":1081},"Obligation de gestion",[1080],{"type":99},{},{"nodeType":86,"value":1083,"marks":1084,"data":1085}," : Toute entreprise doit gérer ces frais pour établir des budgets, évaluer les coûts de structure et respecter des obligations légales.",[],{},{},{},{"nodeType":230,"content":1089,"data":1102},[1090],{"nodeType":105,"content":1091,"data":1101},[1092,1097],{"nodeType":86,"value":1093,"marks":1094,"data":1096},"Catégories de frais",[1095],{"type":99},{},{"nodeType":86,"value":1098,"marks":1099,"data":1100}," : Ils se subdivisent en frais administratifs (salaires, honoraires), de fonctionnement (loyer, énergies) et de structure (charges fixes).",[],{},{},{},{"nodeType":230,"content":1104,"data":1117},[1105],{"nodeType":105,"content":1106,"data":1116},[1107,1112],{"nodeType":86,"value":1108,"marks":1109,"data":1111},"Impacts financiers",[1110],{"type":99},{},{"nodeType":86,"value":1113,"marks":1114,"data":1115}," : Un contrôle rigoureux des frais généraux peut réduire le résultat imposable, optimiser la charge fiscale et ainsi améliorer la rentabilité.",[],{},{},{},{"nodeType":230,"content":1119,"data":1132},[1120],{"nodeType":105,"content":1121,"data":1131},[1122,1127],{"nodeType":86,"value":1123,"marks":1124,"data":1126},"Analyse et réduction",[1125],{"type":99},{},{"nodeType":86,"value":1128,"marks":1129,"data":1130}," : Classifier, mesurer et optimiser ces dépenses permet d'identifier des économies potentielles et d'accroître l'efficacité opérationnelle.",[],{},{},{},{},[1135,1189,1243,1297,1351,1405,1459,1513,1566,1620,1674,1728,1781,1835,1888,1942,1996,2049,2103,2157,2206,2260,2313,2367,2421,2475,2529,2583,2637,2690,2744,2798,2852,2906,2959,3013,3067,3121,3175,3229,3283,3337,3391,3444,3497,3551,3605,3659,3713,3767,3820,3874,3928,3982,4035,4088,4142,4196,4250,4304,4358,4412,4465,4519,4573,4627,4681,4735,4788,4841,4895,4948,5002,5056,5110,5164,5217,5271,5324,5378,5432,5486,5540,5594,5648,5702,5756,5810,5864,5917,5971,6024,6078,6132,6186,6240,6293,6346,6400,6454,6508,6562,6616,6670,6724,6778,6832,6886,6939,6993,7047,7101,7155,7209,7262,7316,7370,7424,7478,7531,7585,7639,7692],{"sys":1136,"fields":1139},{"id":1137,"createdAt":1138},"5DHH2IkqeMWDrDCSxWcK2N","2023-11-14T15:12:18.403Z",{"title":1140,"slug":1141,"articleIntro":1142,"category":1143},"Code BIC : où le trouver et à quoi sert-il ?","code-bic-a-quoi-sert-il-et-ou-se-trouve-t-il","Le code BIC, aussi appelé code SWIFT, est un identifiant unique attribué à chaque banque pour sécuriser et faciliter les transactions internationales. Composé de 8 à 11 caractères, il permet de reconnaître précisément un établissement bancaire à travers le monde. Vous pouvez retrouver ce code directement sur votre relevé d’identité bancaire (RIB), généralement à côté de votre IBAN, afin d’assurer la bonne réception de vos virements et d’éviter toute erreur lors de vos opérations bancaires.",[1144],{"metadata":1145,"sys":1148,"fields":1155},{"tags":1146,"concepts":1147},[],[],{"space":1149,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":1151,"publishedVersion":988,"revision":989,"contentType":1153,"locale":29},{"sys":1150},{"type":12,"linkType":13,"id":14},{"sys":1152},{"id":21,"type":12,"linkType":22},{"sys":1154},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":1156,"mainTitle":1157,"subtitle":1021,"heroImage":1176,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":1158,"content":1159,"nodeType":972},{},[1160,1170],{"data":1161,"content":1162,"nodeType":1014},{},[1163,1166],{"data":1164,"marks":1165,"value":1008,"nodeType":86},{},[],{"data":1167,"marks":1168,"value":1013,"nodeType":86},{},[1169],{"type":99},{"data":1171,"content":1172,"nodeType":105},{},[1173],{"data":1174,"marks":1175,"value":66,"nodeType":86},{},[],{"metadata":1177,"sys":1180,"fields":1185},{"tags":1178,"concepts":1179},[],[],{"space":1181,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1183,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1182},{"type":12,"linkType":13,"id":14},{"sys":1184},{"id":21,"type":12,"linkType":22},{"title":1035,"file":1186},{"url":1037,"details":1187,"fileName":1042,"contentType":74},{"size":1039,"image":1188},{"width":1041,"height":1041},{"sys":1190,"fields":1193},{"id":1191,"createdAt":1192},"1SFoD2HF2iJbFqjMTxmJBK","2024-05-29T11:11:19.191Z",{"title":1194,"slug":1195,"articleIntro":1196,"category":1197},"Compte de résultat vs bilan : Les distinctions essentielles","compte-de-resultat-vs-bilan-les-distinctions-essentielles","La comptabilité d'une entreprise n'est pas toujours facile à décrypter. Parmi les documents essentiels figurent le compte de résultat et le bilan. Alors que le premier retrace les flux de l'activité au cours d'une année, analysant les performances de la société, le second est une photographie de l'état financier de l'entreprise à une date donnée. Comprendre leur distinction et leurs rôles respectifs est crucial pour une gestion saine de l'entreprise.",[1198],{"metadata":1199,"sys":1202,"fields":1209},{"tags":1200,"concepts":1201},[],[],{"space":1203,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":1205,"publishedVersion":988,"revision":989,"contentType":1207,"locale":29},{"sys":1204},{"type":12,"linkType":13,"id":14},{"sys":1206},{"id":21,"type":12,"linkType":22},{"sys":1208},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":1210,"mainTitle":1211,"subtitle":1021,"heroImage":1230,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":1212,"content":1213,"nodeType":972},{},[1214,1224],{"data":1215,"content":1216,"nodeType":1014},{},[1217,1220],{"data":1218,"marks":1219,"value":1008,"nodeType":86},{},[],{"data":1221,"marks":1222,"value":1013,"nodeType":86},{},[1223],{"type":99},{"data":1225,"content":1226,"nodeType":105},{},[1227],{"data":1228,"marks":1229,"value":66,"nodeType":86},{},[],{"metadata":1231,"sys":1234,"fields":1239},{"tags":1232,"concepts":1233},[],[],{"space":1235,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1237,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1236},{"type":12,"linkType":13,"id":14},{"sys":1238},{"id":21,"type":12,"linkType":22},{"title":1035,"file":1240},{"url":1037,"details":1241,"fileName":1042,"contentType":74},{"size":1039,"image":1242},{"width":1041,"height":1041},{"sys":1244,"fields":1247},{"id":1245,"createdAt":1246},"5AsUWsPXplDsEXpDighvw0","2024-02-19T11:27:49.544Z",{"title":1248,"slug":1249,"articleIntro":1250,"category":1251},"Fiscalité et comptabilité : quelles différences ?","fiscalite-et-comptabilite-quelles-differences","Comprendre la différence entre la fiscalité et la comptabilité est essentiel pour gérer une entreprise. Le résultat comptable, qui est la différence entre les produits et les charges d'une entreprise, n'influence pas directement le calcul du résultat fiscal. C'est ce dernier qui détermine le bénéfice imposable de l'entreprise. Découvrez comment passer du résultat comptable au résultat fiscal et comment ces deux concepts impactent l'IS, le BIC et d'autres éléments clés de la comptabilité d'entreprise.",[1252],{"metadata":1253,"sys":1256,"fields":1263},{"tags":1254,"concepts":1255},[],[],{"space":1257,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":1259,"publishedVersion":988,"revision":989,"contentType":1261,"locale":29},{"sys":1258},{"type":12,"linkType":13,"id":14},{"sys":1260},{"id":21,"type":12,"linkType":22},{"sys":1262},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":1264,"mainTitle":1265,"subtitle":1021,"heroImage":1284,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":1266,"content":1267,"nodeType":972},{},[1268,1278],{"data":1269,"content":1270,"nodeType":1014},{},[1271,1274],{"data":1272,"marks":1273,"value":1008,"nodeType":86},{},[],{"data":1275,"marks":1276,"value":1013,"nodeType":86},{},[1277],{"type":99},{"data":1279,"content":1280,"nodeType":105},{},[1281],{"data":1282,"marks":1283,"value":66,"nodeType":86},{},[],{"metadata":1285,"sys":1288,"fields":1293},{"tags":1286,"concepts":1287},[],[],{"space":1289,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1291,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1290},{"type":12,"linkType":13,"id":14},{"sys":1292},{"id":21,"type":12,"linkType":22},{"title":1035,"file":1294},{"url":1037,"details":1295,"fileName":1042,"contentType":74},{"size":1039,"image":1296},{"width":1041,"height":1041},{"sys":1298,"fields":1301},{"id":1299,"createdAt":1300},"6T3qKeTZfWLs3PKzb2xVyQ","2025-06-06T07:57:43.486Z",{"title":1302,"slug":1303,"articleIntro":1304,"category":1305},"Le numéro de TVA intracommunautaire ","le-numero-de-tva-intracommunautaire","Vous achetez ou vous vendez des produits ou services à d’autres pays de l’Union européenne ? Vous avez sûrement entendu parler de la TVA intracommunautaire. Pour éviter les erreurs et rester en règle, il est essentiel de comprendre comment fonctionne cette taxe, dans quels cas elle s’applique et surtout comment obtenir, utiliser ou vérifier un numéro de TVA intracommunautaire. On vous guide pas à pas.",[1306],{"metadata":1307,"sys":1310,"fields":1317},{"tags":1308,"concepts":1309},[],[],{"space":1311,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":1313,"publishedVersion":988,"revision":989,"contentType":1315,"locale":29},{"sys":1312},{"type":12,"linkType":13,"id":14},{"sys":1314},{"id":21,"type":12,"linkType":22},{"sys":1316},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":1318,"mainTitle":1319,"subtitle":1021,"heroImage":1338,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":1320,"content":1321,"nodeType":972},{},[1322,1332],{"data":1323,"content":1324,"nodeType":1014},{},[1325,1328],{"data":1326,"marks":1327,"value":1008,"nodeType":86},{},[],{"data":1329,"marks":1330,"value":1013,"nodeType":86},{},[1331],{"type":99},{"data":1333,"content":1334,"nodeType":105},{},[1335],{"data":1336,"marks":1337,"value":66,"nodeType":86},{},[],{"metadata":1339,"sys":1342,"fields":1347},{"tags":1340,"concepts":1341},[],[],{"space":1343,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1345,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1344},{"type":12,"linkType":13,"id":14},{"sys":1346},{"id":21,"type":12,"linkType":22},{"title":1035,"file":1348},{"url":1037,"details":1349,"fileName":1042,"contentType":74},{"size":1039,"image":1350},{"width":1041,"height":1041},{"sys":1352,"fields":1355},{"id":1353,"createdAt":1354},"5YRGJQ4HvDsd8UU06JQJR0","2023-11-13T13:04:30.732Z",{"title":1356,"slug":1357,"articleIntro":1358,"category":1359},"Comment optimiser le recouvrement de vos factures impayées ?","recouvrement-pour-facture-impayee-procedure-frais-et-modele-de-facture","Le recouvrement de factures impayées est une problématique majeure pour de nombreuses entreprises, impactant directement leur trésorerie et leur santé financière. Dans cet article, nous fournissons un guide détaillé sur la procédure à suivre pour récupérer des créances, ainsi que les frais associés et un modèle de facture d'indemnité forfaitaire. En comprenant les démarches à adopter, les dirigeants d'entreprises pourront mieux gérer les retards de paiement et protéger leur activité. Découvrez comment structurer efficacement vos relances et optimiser vos processus de recouvrement pour assurer la pérennité de votre entreprise.",[1360],{"metadata":1361,"sys":1364,"fields":1371},{"tags":1362,"concepts":1363},[],[],{"space":1365,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":1367,"publishedVersion":988,"revision":989,"contentType":1369,"locale":29},{"sys":1366},{"type":12,"linkType":13,"id":14},{"sys":1368},{"id":21,"type":12,"linkType":22},{"sys":1370},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":1372,"mainTitle":1373,"subtitle":1021,"heroImage":1392,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":1374,"content":1375,"nodeType":972},{},[1376,1386],{"data":1377,"content":1378,"nodeType":1014},{},[1379,1382],{"data":1380,"marks":1381,"value":1008,"nodeType":86},{},[],{"data":1383,"marks":1384,"value":1013,"nodeType":86},{},[1385],{"type":99},{"data":1387,"content":1388,"nodeType":105},{},[1389],{"data":1390,"marks":1391,"value":66,"nodeType":86},{},[],{"metadata":1393,"sys":1396,"fields":1401},{"tags":1394,"concepts":1395},[],[],{"space":1397,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1399,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1398},{"type":12,"linkType":13,"id":14},{"sys":1400},{"id":21,"type":12,"linkType":22},{"title":1035,"file":1402},{"url":1037,"details":1403,"fileName":1042,"contentType":74},{"size":1039,"image":1404},{"width":1041,"height":1041},{"sys":1406,"fields":1409},{"id":1407,"createdAt":1408},"3IqjayOZZDM9GuNe0XA6P1","2020-10-07T07:26:27.765Z",{"title":1410,"slug":1411,"articleIntro":1412,"category":1413},"Comment bien gérer la comptabilité de votre restaurant ?","gerer-comptabilite-restaurant","La comptabilité de votre restaurant requiert une attention particulière pour naviguer à travers ses nombreuses subtilités. En effet, au-delà de la simple gestion des recettes et des dépenses, il est essentiel de prendre en compte des éléments variables tels que les pourboires, les licences et les consignes. Dans cet article, nous vous proposons une fiche pratique complète pour vous aider à structurer efficacement la comptabilité de votre établissement. Découvrez comment tirer parti des données comptables pour optimiser la gestion de votre activité et respecter vos obligations fiscales tout en améliorant votre rentabilité.",[1414],{"metadata":1415,"sys":1418,"fields":1425},{"tags":1416,"concepts":1417},[],[],{"space":1419,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":1421,"publishedVersion":988,"revision":989,"contentType":1423,"locale":29},{"sys":1420},{"type":12,"linkType":13,"id":14},{"sys":1422},{"id":21,"type":12,"linkType":22},{"sys":1424},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":1426,"mainTitle":1427,"subtitle":1021,"heroImage":1446,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":1428,"content":1429,"nodeType":972},{},[1430,1440],{"data":1431,"content":1432,"nodeType":1014},{},[1433,1436],{"data":1434,"marks":1435,"value":1008,"nodeType":86},{},[],{"data":1437,"marks":1438,"value":1013,"nodeType":86},{},[1439],{"type":99},{"data":1441,"content":1442,"nodeType":105},{},[1443],{"data":1444,"marks":1445,"value":66,"nodeType":86},{},[],{"metadata":1447,"sys":1450,"fields":1455},{"tags":1448,"concepts":1449},[],[],{"space":1451,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1453,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1452},{"type":12,"linkType":13,"id":14},{"sys":1454},{"id":21,"type":12,"linkType":22},{"title":1035,"file":1456},{"url":1037,"details":1457,"fileName":1042,"contentType":74},{"size":1039,"image":1458},{"width":1041,"height":1041},{"sys":1460,"fields":1463},{"id":1461,"createdAt":1462},"3w57OjmKSRafqIEZXyO64i","2024-02-20T10:15:57.906Z",{"title":1464,"slug":1465,"articleIntro":1466,"category":1467},"Comment remplir votre déclaration d'impôt sur le revenu ?","declaration-dimpot-sur-le-revenu-date-limite-et-comment-faire","La déclaration d'impôt sur le revenu est une étape essentielle pour tous les contribuables, qu'il s'agisse d'une première fois ou d'une routine annuelle. Pour réussir ce processus, il est crucial de connaître les dates limites ainsi que les informations à fournir. Grâce au formulaire 2042 prérempli, le remplissage devient plus simple, mais une bonne compréhension des avis fiscaux et des sections du formulaire est nécessaire. Cet article vous guide à travers les étapes clés de la déclaration, que ce soit en ligne ou sur papier, afin de vous assurer de respecter les délais et éviter des pénalités.",[1468],{"metadata":1469,"sys":1472,"fields":1479},{"tags":1470,"concepts":1471},[],[],{"space":1473,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":1475,"publishedVersion":988,"revision":989,"contentType":1477,"locale":29},{"sys":1474},{"type":12,"linkType":13,"id":14},{"sys":1476},{"id":21,"type":12,"linkType":22},{"sys":1478},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":1480,"mainTitle":1481,"subtitle":1021,"heroImage":1500,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":1482,"content":1483,"nodeType":972},{},[1484,1494],{"data":1485,"content":1486,"nodeType":1014},{},[1487,1490],{"data":1488,"marks":1489,"value":1008,"nodeType":86},{},[],{"data":1491,"marks":1492,"value":1013,"nodeType":86},{},[1493],{"type":99},{"data":1495,"content":1496,"nodeType":105},{},[1497],{"data":1498,"marks":1499,"value":66,"nodeType":86},{},[],{"metadata":1501,"sys":1504,"fields":1509},{"tags":1502,"concepts":1503},[],[],{"space":1505,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1507,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1506},{"type":12,"linkType":13,"id":14},{"sys":1508},{"id":21,"type":12,"linkType":22},{"title":1035,"file":1510},{"url":1037,"details":1511,"fileName":1042,"contentType":74},{"size":1039,"image":1512},{"width":1041,"height":1041},{"sys":1514,"fields":1517},{"id":1515,"createdAt":1516},"9gJajPSB7hj4aBnrtuYbU","2021-09-01T08:27:48.603Z",{"title":1518,"slug":1519,"articleIntro":-1,"category":1520},"Comment mettre en place un service de livraison dans votre restauration ?","comment-mettre-en-place-un-service-de-livraison-dans-votre-restauration",[1521],{"metadata":1522,"sys":1525,"fields":1532},{"tags":1523,"concepts":1524},[],[],{"space":1526,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":1528,"publishedVersion":988,"revision":989,"contentType":1530,"locale":29},{"sys":1527},{"type":12,"linkType":13,"id":14},{"sys":1529},{"id":21,"type":12,"linkType":22},{"sys":1531},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":1533,"mainTitle":1534,"subtitle":1021,"heroImage":1553,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":1535,"content":1536,"nodeType":972},{},[1537,1547],{"data":1538,"content":1539,"nodeType":1014},{},[1540,1543],{"data":1541,"marks":1542,"value":1008,"nodeType":86},{},[],{"data":1544,"marks":1545,"value":1013,"nodeType":86},{},[1546],{"type":99},{"data":1548,"content":1549,"nodeType":105},{},[1550],{"data":1551,"marks":1552,"value":66,"nodeType":86},{},[],{"metadata":1554,"sys":1557,"fields":1562},{"tags":1555,"concepts":1556},[],[],{"space":1558,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1560,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1559},{"type":12,"linkType":13,"id":14},{"sys":1561},{"id":21,"type":12,"linkType":22},{"title":1035,"file":1563},{"url":1037,"details":1564,"fileName":1042,"contentType":74},{"size":1039,"image":1565},{"width":1041,"height":1041},{"sys":1567,"fields":1570},{"id":1568,"createdAt":1569},"4YzurfnZ3fHgZQDvOJCoex","2024-07-02T08:46:59.575Z",{"title":1571,"slug":1572,"articleIntro":1573,"category":1574},"Calcul du bénéfice imposable : tout ce que vous devez savoir","calcul-du-benefice-imposable-tout-ce-que-vous-devez-savoir","Comprendre le bénéfice imposable d'une entreprise est crucial pour toute gestion financière efficace. Le bénéfice imposable est obtenu à partir du résultat comptable après diverses rectifications. Le taux d'imposition varie en fonction du montant de ce bénéfice. Dans ce processus, des concepts tels que BIC, BNC, réintégration fiscale, et d'autres entrent en jeu. Découvrons ensemble comment effectuer ce calcul essentiel.",[1575],{"metadata":1576,"sys":1579,"fields":1586},{"tags":1577,"concepts":1578},[],[],{"space":1580,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":1582,"publishedVersion":988,"revision":989,"contentType":1584,"locale":29},{"sys":1581},{"type":12,"linkType":13,"id":14},{"sys":1583},{"id":21,"type":12,"linkType":22},{"sys":1585},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":1587,"mainTitle":1588,"subtitle":1021,"heroImage":1607,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":1589,"content":1590,"nodeType":972},{},[1591,1601],{"data":1592,"content":1593,"nodeType":1014},{},[1594,1597],{"data":1595,"marks":1596,"value":1008,"nodeType":86},{},[],{"data":1598,"marks":1599,"value":1013,"nodeType":86},{},[1600],{"type":99},{"data":1602,"content":1603,"nodeType":105},{},[1604],{"data":1605,"marks":1606,"value":66,"nodeType":86},{},[],{"metadata":1608,"sys":1611,"fields":1616},{"tags":1609,"concepts":1610},[],[],{"space":1612,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1614,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1613},{"type":12,"linkType":13,"id":14},{"sys":1615},{"id":21,"type":12,"linkType":22},{"title":1035,"file":1617},{"url":1037,"details":1618,"fileName":1042,"contentType":74},{"size":1039,"image":1619},{"width":1041,"height":1041},{"sys":1621,"fields":1624},{"id":1622,"createdAt":1623},"HfVmkcfckAMHu8xpbNPSq","2024-07-16T15:16:38.420Z",{"title":1625,"slug":1626,"articleIntro":1627,"category":1628},"Glossaire du vocabulaire comptable : Termes et définitions essentiels","glossaire-du-vocabulaire-comptable-termes-et-definitions-essentiels","Bienvenue dans l'univers de la comptabilité avec ce glossaire des termes et définitions essentiels. Que vous soyez un professionnel ou un novice, ce guide vous aidera à comprendre les principaux concepts, tels que le bilan, le chiffre d'affaires, la marge commerciale et bien d'autres. Découvrez également comment ces termes sont utilisés dans le contexte de la comptabilité analytique et de l'audit financier. Préparez-vous à maîtriser le langage financier et comptable, en français comme en anglais, grâce à ce lexique détaillé.",[1629],{"metadata":1630,"sys":1633,"fields":1640},{"tags":1631,"concepts":1632},[],[],{"space":1634,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":1636,"publishedVersion":988,"revision":989,"contentType":1638,"locale":29},{"sys":1635},{"type":12,"linkType":13,"id":14},{"sys":1637},{"id":21,"type":12,"linkType":22},{"sys":1639},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":1641,"mainTitle":1642,"subtitle":1021,"heroImage":1661,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":1643,"content":1644,"nodeType":972},{},[1645,1655],{"data":1646,"content":1647,"nodeType":1014},{},[1648,1651],{"data":1649,"marks":1650,"value":1008,"nodeType":86},{},[],{"data":1652,"marks":1653,"value":1013,"nodeType":86},{},[1654],{"type":99},{"data":1656,"content":1657,"nodeType":105},{},[1658],{"data":1659,"marks":1660,"value":66,"nodeType":86},{},[],{"metadata":1662,"sys":1665,"fields":1670},{"tags":1663,"concepts":1664},[],[],{"space":1666,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1668,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1667},{"type":12,"linkType":13,"id":14},{"sys":1669},{"id":21,"type":12,"linkType":22},{"title":1035,"file":1671},{"url":1037,"details":1672,"fileName":1042,"contentType":74},{"size":1039,"image":1673},{"width":1041,"height":1041},{"sys":1675,"fields":1678},{"id":1676,"createdAt":1677},"e3kJktPULzoAS1k7ezg5D","2024-02-19T10:27:22.765Z",{"title":1679,"slug":1680,"articleIntro":1681,"category":1682},"Exonérations fiscale : c'est quoi et comment en bénéficier ?","exonerations-fiscale-cest-quoi-et-comment-en-beneficier","L'exonération fiscale, également connue sous le nom d'exonération d'impôt, est un mécanisme légal qui permet d'échapper, partiellement ou totalement, à une charge fiscale. Que vous soyez une entreprise ou un particulier, il est possible de bénéficier de ce dispositif dans différentes situations, comme l'implantation en zone de revitalisation rurale (ZRR) ou la cession d'entreprise. Cependant, pour être exonéré, certaines conditions doivent être remplies. Découvrez les critères à respecter et comment en tirer avantage.",[1683],{"metadata":1684,"sys":1687,"fields":1694},{"tags":1685,"concepts":1686},[],[],{"space":1688,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":1690,"publishedVersion":988,"revision":989,"contentType":1692,"locale":29},{"sys":1689},{"type":12,"linkType":13,"id":14},{"sys":1691},{"id":21,"type":12,"linkType":22},{"sys":1693},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":1695,"mainTitle":1696,"subtitle":1021,"heroImage":1715,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":1697,"content":1698,"nodeType":972},{},[1699,1709],{"data":1700,"content":1701,"nodeType":1014},{},[1702,1705],{"data":1703,"marks":1704,"value":1008,"nodeType":86},{},[],{"data":1706,"marks":1707,"value":1013,"nodeType":86},{},[1708],{"type":99},{"data":1710,"content":1711,"nodeType":105},{},[1712],{"data":1713,"marks":1714,"value":66,"nodeType":86},{},[],{"metadata":1716,"sys":1719,"fields":1724},{"tags":1717,"concepts":1718},[],[],{"space":1720,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1722,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1721},{"type":12,"linkType":13,"id":14},{"sys":1723},{"id":21,"type":12,"linkType":22},{"title":1035,"file":1725},{"url":1037,"details":1726,"fileName":1042,"contentType":74},{"size":1039,"image":1727},{"width":1041,"height":1041},{"sys":1729,"fields":1732},{"id":1730,"createdAt":1731},"1R8ecKNC8gy0fF5DbV8Ysm","2020-09-09T09:00:48.234Z",{"title":1733,"slug":1734,"articleIntro":-1,"category":1735},"Comment faire une déclaration de revenus en Micro BIC ?","comment-faire-declaration-revenus",[1736],{"metadata":1737,"sys":1740,"fields":1747},{"tags":1738,"concepts":1739},[],[],{"space":1741,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":1743,"publishedVersion":988,"revision":989,"contentType":1745,"locale":29},{"sys":1742},{"type":12,"linkType":13,"id":14},{"sys":1744},{"id":21,"type":12,"linkType":22},{"sys":1746},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":1748,"mainTitle":1749,"subtitle":1021,"heroImage":1768,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":1750,"content":1751,"nodeType":972},{},[1752,1762],{"data":1753,"content":1754,"nodeType":1014},{},[1755,1758],{"data":1756,"marks":1757,"value":1008,"nodeType":86},{},[],{"data":1759,"marks":1760,"value":1013,"nodeType":86},{},[1761],{"type":99},{"data":1763,"content":1764,"nodeType":105},{},[1765],{"data":1766,"marks":1767,"value":66,"nodeType":86},{},[],{"metadata":1769,"sys":1772,"fields":1777},{"tags":1770,"concepts":1771},[],[],{"space":1773,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1775,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1774},{"type":12,"linkType":13,"id":14},{"sys":1776},{"id":21,"type":12,"linkType":22},{"title":1035,"file":1778},{"url":1037,"details":1779,"fileName":1042,"contentType":74},{"size":1039,"image":1780},{"width":1041,"height":1041},{"sys":1782,"fields":1785},{"id":1783,"createdAt":1784},"jWSBiglHZq8TpGKxh8fA2","2023-09-07T08:58:47.047Z",{"title":1786,"slug":1787,"articleIntro":1788,"category":1789},"Comptabilité auto-entrepreneur : ce qu'il faut savoir","comptabilite-auto-entrepreneur","La vie d'auto-entrepreneur présente à la fois des avantages et des défis. L'indépendance, la capacité de gérer son emploi du temps et l'opportunité de suivre sa passion sont quelques-uns des attraits majeurs. Mais avec cette liberté vient la responsabilité, et l'une des plus importantes est la comptabilité. Bien que cette dernière soit relativement allégée, le micro-entrepreneur doit tout de même se soumettre à des obligations comptables. Déclaration de chiffre d’affaires, facturation, livre des recettes… plongeons-nous dans le monde de la comptabilité en micro entreprise.",[1790],{"metadata":1791,"sys":1794,"fields":1801},{"tags":1792,"concepts":1793},[],[],{"space":1795,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":1797,"publishedVersion":988,"revision":989,"contentType":1799,"locale":29},{"sys":1796},{"type":12,"linkType":13,"id":14},{"sys":1798},{"id":21,"type":12,"linkType":22},{"sys":1800},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":1802,"mainTitle":1803,"subtitle":1021,"heroImage":1822,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":1804,"content":1805,"nodeType":972},{},[1806,1816],{"data":1807,"content":1808,"nodeType":1014},{},[1809,1812],{"data":1810,"marks":1811,"value":1008,"nodeType":86},{},[],{"data":1813,"marks":1814,"value":1013,"nodeType":86},{},[1815],{"type":99},{"data":1817,"content":1818,"nodeType":105},{},[1819],{"data":1820,"marks":1821,"value":66,"nodeType":86},{},[],{"metadata":1823,"sys":1826,"fields":1831},{"tags":1824,"concepts":1825},[],[],{"space":1827,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1829,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1828},{"type":12,"linkType":13,"id":14},{"sys":1830},{"id":21,"type":12,"linkType":22},{"title":1035,"file":1832},{"url":1037,"details":1833,"fileName":1042,"contentType":74},{"size":1039,"image":1834},{"width":1041,"height":1041},{"sys":1836,"fields":1839},{"id":1837,"createdAt":1838},"4xPXtsDCMuL7jLuatytMQJ","2023-09-06T14:51:26.447Z",{"title":1840,"slug":1841,"articleIntro":-1,"category":1842},"Bilan comptable : guide pratique et exemple","bilan-comptable-guide-pratique",[1843],{"metadata":1844,"sys":1847,"fields":1854},{"tags":1845,"concepts":1846},[],[],{"space":1848,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":1850,"publishedVersion":988,"revision":989,"contentType":1852,"locale":29},{"sys":1849},{"type":12,"linkType":13,"id":14},{"sys":1851},{"id":21,"type":12,"linkType":22},{"sys":1853},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":1855,"mainTitle":1856,"subtitle":1021,"heroImage":1875,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":1857,"content":1858,"nodeType":972},{},[1859,1869],{"data":1860,"content":1861,"nodeType":1014},{},[1862,1865],{"data":1863,"marks":1864,"value":1008,"nodeType":86},{},[],{"data":1866,"marks":1867,"value":1013,"nodeType":86},{},[1868],{"type":99},{"data":1870,"content":1871,"nodeType":105},{},[1872],{"data":1873,"marks":1874,"value":66,"nodeType":86},{},[],{"metadata":1876,"sys":1879,"fields":1884},{"tags":1877,"concepts":1878},[],[],{"space":1880,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1882,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1881},{"type":12,"linkType":13,"id":14},{"sys":1883},{"id":21,"type":12,"linkType":22},{"title":1035,"file":1885},{"url":1037,"details":1886,"fileName":1042,"contentType":74},{"size":1039,"image":1887},{"width":1041,"height":1041},{"sys":1889,"fields":1892},{"id":1890,"createdAt":1891},"1Kzdbyqk2sL1z3h6Aigzhr","2024-02-19T14:52:37.418Z",{"title":1893,"slug":1894,"articleIntro":1895,"category":1896},"Audit comptable : Analyse de conformité et performance financière","audit-comptable-analyse-de-conformite-et-performance-financiere","L'audit comptable est une procédure cruciale dans le monde des affaires visant à assurer la conformité et la performance financière d'une entreprise. Il s'agit d'une analyse minutieuse effectuée par un auditeur professionnel, souvent un expert comptable, qui examine les états financiers pour vérifier leur régularité et leur sincérité. Cette démarche permet de prévenir les risques financiers et d'améliorer le contrôle de gestion. En fin de compte, l'audit comptable est un outil précieux pour la direction d'une entreprise dans sa prise de décision.",[1897],{"metadata":1898,"sys":1901,"fields":1908},{"tags":1899,"concepts":1900},[],[],{"space":1902,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":1904,"publishedVersion":988,"revision":989,"contentType":1906,"locale":29},{"sys":1903},{"type":12,"linkType":13,"id":14},{"sys":1905},{"id":21,"type":12,"linkType":22},{"sys":1907},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":1909,"mainTitle":1910,"subtitle":1021,"heroImage":1929,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":1911,"content":1912,"nodeType":972},{},[1913,1923],{"data":1914,"content":1915,"nodeType":1014},{},[1916,1919],{"data":1917,"marks":1918,"value":1008,"nodeType":86},{},[],{"data":1920,"marks":1921,"value":1013,"nodeType":86},{},[1922],{"type":99},{"data":1924,"content":1925,"nodeType":105},{},[1926],{"data":1927,"marks":1928,"value":66,"nodeType":86},{},[],{"metadata":1930,"sys":1933,"fields":1938},{"tags":1931,"concepts":1932},[],[],{"space":1934,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1936,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1935},{"type":12,"linkType":13,"id":14},{"sys":1937},{"id":21,"type":12,"linkType":22},{"title":1035,"file":1939},{"url":1037,"details":1940,"fileName":1042,"contentType":74},{"size":1039,"image":1941},{"width":1041,"height":1041},{"sys":1943,"fields":1946},{"id":1944,"createdAt":1945},"7rdahqBru1vO3QD8uZIimi","2023-09-07T08:33:05.850Z",{"title":1947,"slug":1948,"articleIntro":1949,"category":1950},"Comptabilité analytique : définition, objectifs et exemple","comptabilite-analytique-definition-exemple-et-logiciel","Contrairement à la comptabilité générale, qui enregistre les transactions globales de l’entreprise, la comptabilité analytique permet une analyse détaillée des coûts et des performances par produit, service… Son objectif principal est de fournir des informations précises sur la structure des coûts afin d’aider à la prise de décision stratégique.",[1951],{"metadata":1952,"sys":1955,"fields":1962},{"tags":1953,"concepts":1954},[],[],{"space":1956,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":1958,"publishedVersion":988,"revision":989,"contentType":1960,"locale":29},{"sys":1957},{"type":12,"linkType":13,"id":14},{"sys":1959},{"id":21,"type":12,"linkType":22},{"sys":1961},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":1963,"mainTitle":1964,"subtitle":1021,"heroImage":1983,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":1965,"content":1966,"nodeType":972},{},[1967,1977],{"data":1968,"content":1969,"nodeType":1014},{},[1970,1973],{"data":1971,"marks":1972,"value":1008,"nodeType":86},{},[],{"data":1974,"marks":1975,"value":1013,"nodeType":86},{},[1976],{"type":99},{"data":1978,"content":1979,"nodeType":105},{},[1980],{"data":1981,"marks":1982,"value":66,"nodeType":86},{},[],{"metadata":1984,"sys":1987,"fields":1992},{"tags":1985,"concepts":1986},[],[],{"space":1988,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":1990,"publishedVersion":1033,"revision":46,"locale":29},{"sys":1989},{"type":12,"linkType":13,"id":14},{"sys":1991},{"id":21,"type":12,"linkType":22},{"title":1035,"file":1993},{"url":1037,"details":1994,"fileName":1042,"contentType":74},{"size":1039,"image":1995},{"width":1041,"height":1041},{"sys":1997,"fields":2000},{"id":1998,"createdAt":1999},"18aYSH6HOd6AQwEMuL7ydj","2021-09-28T08:35:56.189Z",{"title":2001,"slug":2002,"articleIntro":-1,"category":2003},"TVA intracommunautaire : comment se la faire rembourser ?","tva-intracommunautaire-comment-se-la-faire-rembourser",[2004],{"metadata":2005,"sys":2008,"fields":2015},{"tags":2006,"concepts":2007},[],[],{"space":2009,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2011,"publishedVersion":988,"revision":989,"contentType":2013,"locale":29},{"sys":2010},{"type":12,"linkType":13,"id":14},{"sys":2012},{"id":21,"type":12,"linkType":22},{"sys":2014},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2016,"mainTitle":2017,"subtitle":1021,"heroImage":2036,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2018,"content":2019,"nodeType":972},{},[2020,2030],{"data":2021,"content":2022,"nodeType":1014},{},[2023,2026],{"data":2024,"marks":2025,"value":1008,"nodeType":86},{},[],{"data":2027,"marks":2028,"value":1013,"nodeType":86},{},[2029],{"type":99},{"data":2031,"content":2032,"nodeType":105},{},[2033],{"data":2034,"marks":2035,"value":66,"nodeType":86},{},[],{"metadata":2037,"sys":2040,"fields":2045},{"tags":2038,"concepts":2039},[],[],{"space":2041,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2043,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2042},{"type":12,"linkType":13,"id":14},{"sys":2044},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2046},{"url":1037,"details":2047,"fileName":1042,"contentType":74},{"size":1039,"image":2048},{"width":1041,"height":1041},{"sys":2050,"fields":2053},{"id":2051,"createdAt":2052},"10TEFQhRNpWUrfuxVdsdOY","2024-07-08T14:44:38.463Z",{"title":2054,"slug":2055,"articleIntro":2056,"category":2057},"Logiciel de comptabilité pour professionnels libéraux : Facilitez votre gestion financière","logiciel-de-comptabilite-pour-professionnels-liberaux-facilitez-votre","Naviguer dans le monde de la comptabilité peut être complexe pour les professionnels libéraux. Heureusement, plusieurs logiciels offrent des solutions adaptées, simplifiant ainsi la gestion et la facturation. Que vous soyez médecin, auto-entrepreneur ou autre, des outils proposent des fonctionnalités dédiées. Découvrez notre comparatif pour trouver le meilleur logiciel de comptabilité, en ligne ou pour Mac, adapté à vos besoins et à votre budget.",[2058],{"metadata":2059,"sys":2062,"fields":2069},{"tags":2060,"concepts":2061},[],[],{"space":2063,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2065,"publishedVersion":988,"revision":989,"contentType":2067,"locale":29},{"sys":2064},{"type":12,"linkType":13,"id":14},{"sys":2066},{"id":21,"type":12,"linkType":22},{"sys":2068},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2070,"mainTitle":2071,"subtitle":1021,"heroImage":2090,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2072,"content":2073,"nodeType":972},{},[2074,2084],{"data":2075,"content":2076,"nodeType":1014},{},[2077,2080],{"data":2078,"marks":2079,"value":1008,"nodeType":86},{},[],{"data":2081,"marks":2082,"value":1013,"nodeType":86},{},[2083],{"type":99},{"data":2085,"content":2086,"nodeType":105},{},[2087],{"data":2088,"marks":2089,"value":66,"nodeType":86},{},[],{"metadata":2091,"sys":2094,"fields":2099},{"tags":2092,"concepts":2093},[],[],{"space":2095,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2097,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2096},{"type":12,"linkType":13,"id":14},{"sys":2098},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2100},{"url":1037,"details":2101,"fileName":1042,"contentType":74},{"size":1039,"image":2102},{"width":1041,"height":1041},{"sys":2104,"fields":2107},{"id":2105,"createdAt":2106},"1z3AOqP0kO3xw4KhWQCwJ9","2021-10-18T12:49:00.023Z",{"title":2108,"slug":2109,"articleIntro":2110,"category":2111},"Comment assurer la rentabilité de votre restaurant ?","decouvrez-les-cles-de-la-rentabilite-dun-restaurant","La rentabilité d'un restaurant est un enjeu crucial pour tout restaurateur souhaitant pérenniser son activité. Dans cet article, nous vous dévoilons les éléments essentiels pour optimiser la rentabilité de votre établissement, tels que la rédaction d'un business plan solide et la compréhension des marges bénéficiaires. Nous vous guiderons également à travers les indicateurs clés à surveiller et les meilleures pratiques pour maximiser vos profits, y compris la gestion des stocks et l’adaptation de votre offre. Découvrez comment améliorer la rentabilité de votre restaurant avec des conseils pratiques et des stratégies éprouvées.",[2112],{"metadata":2113,"sys":2116,"fields":2123},{"tags":2114,"concepts":2115},[],[],{"space":2117,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2119,"publishedVersion":988,"revision":989,"contentType":2121,"locale":29},{"sys":2118},{"type":12,"linkType":13,"id":14},{"sys":2120},{"id":21,"type":12,"linkType":22},{"sys":2122},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2124,"mainTitle":2125,"subtitle":1021,"heroImage":2144,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2126,"content":2127,"nodeType":972},{},[2128,2138],{"data":2129,"content":2130,"nodeType":1014},{},[2131,2134],{"data":2132,"marks":2133,"value":1008,"nodeType":86},{},[],{"data":2135,"marks":2136,"value":1013,"nodeType":86},{},[2137],{"type":99},{"data":2139,"content":2140,"nodeType":105},{},[2141],{"data":2142,"marks":2143,"value":66,"nodeType":86},{},[],{"metadata":2145,"sys":2148,"fields":2153},{"tags":2146,"concepts":2147},[],[],{"space":2149,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2151,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2150},{"type":12,"linkType":13,"id":14},{"sys":2152},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2154},{"url":1037,"details":2155,"fileName":1042,"contentType":74},{"size":1039,"image":2156},{"width":1041,"height":1041},{"sys":2158,"fields":2159},{"id":15,"createdAt":17},{"title":33,"slug":973,"articleIntro":34,"category":2160},[2161],{"metadata":2162,"sys":2165,"fields":2172},{"tags":2163,"concepts":2164},[],[],{"space":2166,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2168,"publishedVersion":988,"revision":989,"contentType":2170,"locale":29},{"sys":2167},{"type":12,"linkType":13,"id":14},{"sys":2169},{"id":21,"type":12,"linkType":22},{"sys":2171},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2173,"mainTitle":2174,"subtitle":1021,"heroImage":2193,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2175,"content":2176,"nodeType":972},{},[2177,2187],{"data":2178,"content":2179,"nodeType":1014},{},[2180,2183],{"data":2181,"marks":2182,"value":1008,"nodeType":86},{},[],{"data":2184,"marks":2185,"value":1013,"nodeType":86},{},[2186],{"type":99},{"data":2188,"content":2189,"nodeType":105},{},[2190],{"data":2191,"marks":2192,"value":66,"nodeType":86},{},[],{"metadata":2194,"sys":2197,"fields":2202},{"tags":2195,"concepts":2196},[],[],{"space":2198,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2200,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2199},{"type":12,"linkType":13,"id":14},{"sys":2201},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2203},{"url":1037,"details":2204,"fileName":1042,"contentType":74},{"size":1039,"image":2205},{"width":1041,"height":1041},{"sys":2207,"fields":2210},{"id":2208,"createdAt":2209},"1plltKcdSMnwTDbGQo2mis","2025-07-23T07:44:26.381Z",{"title":2211,"slug":2212,"articleIntro":2213,"category":2214},"Quel logiciel de comptabilité choisir en tant qu'auto-entrepreneur ?","quel-est-le-meilleur-logiciel-de-comptabilite-pour-auto-entrepreneur","Le choix du meilleur logiciel de comptabilité pour auto-entrepreneur en 2025 est crucial pour optimiser la gestion de votre activité. Facilité d'utilisation, conformité aux obligations légales et fonctionnalités adaptées sont des éléments majeurs à considérer. Cette page se propose de comparer les principales solutions du marché, en tenant compte de leurs spécificités et de leurs performances. Grâce à ce guide, vous pourrez identifier l'outil qui répondra le mieux à vos besoins, vous permettant ainsi de consacrer plus de temps à votre cœur de métier tout en assurant une gestion comptable efficace et conforme.",[2215],{"metadata":2216,"sys":2219,"fields":2226},{"tags":2217,"concepts":2218},[],[],{"space":2220,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2222,"publishedVersion":988,"revision":989,"contentType":2224,"locale":29},{"sys":2221},{"type":12,"linkType":13,"id":14},{"sys":2223},{"id":21,"type":12,"linkType":22},{"sys":2225},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2227,"mainTitle":2228,"subtitle":1021,"heroImage":2247,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2229,"content":2230,"nodeType":972},{},[2231,2241],{"data":2232,"content":2233,"nodeType":1014},{},[2234,2237],{"data":2235,"marks":2236,"value":1008,"nodeType":86},{},[],{"data":2238,"marks":2239,"value":1013,"nodeType":86},{},[2240],{"type":99},{"data":2242,"content":2243,"nodeType":105},{},[2244],{"data":2245,"marks":2246,"value":66,"nodeType":86},{},[],{"metadata":2248,"sys":2251,"fields":2256},{"tags":2249,"concepts":2250},[],[],{"space":2252,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2254,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2253},{"type":12,"linkType":13,"id":14},{"sys":2255},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2257},{"url":1037,"details":2258,"fileName":1042,"contentType":74},{"size":1039,"image":2259},{"width":1041,"height":1041},{"sys":2261,"fields":2264},{"id":2262,"createdAt":2263},"2bk24UoskNPClZgLqK5rjv","2020-10-02T11:38:50.914Z",{"title":2265,"slug":2266,"articleIntro":-1,"category":2267},"Quelles sont les règles de TVA en restauration ?","regles-tva-restauration",[2268],{"metadata":2269,"sys":2272,"fields":2279},{"tags":2270,"concepts":2271},[],[],{"space":2273,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2275,"publishedVersion":988,"revision":989,"contentType":2277,"locale":29},{"sys":2274},{"type":12,"linkType":13,"id":14},{"sys":2276},{"id":21,"type":12,"linkType":22},{"sys":2278},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2280,"mainTitle":2281,"subtitle":1021,"heroImage":2300,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2282,"content":2283,"nodeType":972},{},[2284,2294],{"data":2285,"content":2286,"nodeType":1014},{},[2287,2290],{"data":2288,"marks":2289,"value":1008,"nodeType":86},{},[],{"data":2291,"marks":2292,"value":1013,"nodeType":86},{},[2293],{"type":99},{"data":2295,"content":2296,"nodeType":105},{},[2297],{"data":2298,"marks":2299,"value":66,"nodeType":86},{},[],{"metadata":2301,"sys":2304,"fields":2309},{"tags":2302,"concepts":2303},[],[],{"space":2305,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2307,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2306},{"type":12,"linkType":13,"id":14},{"sys":2308},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2310},{"url":1037,"details":2311,"fileName":1042,"contentType":74},{"size":1039,"image":2312},{"width":1041,"height":1041},{"sys":2314,"fields":2317},{"id":2315,"createdAt":2316},"7s091KTsPO7QXtWKJKRTmM","2025-03-04T10:45:32.767Z",{"title":2318,"slug":2319,"articleIntro":2320,"category":2321},"Comprendre les immobilisations incorporelles","immobilisations-incorporelles","Dans le cadre de sa création, son acquisition ou son développement, une entreprise peut être amenée à réaliser des investissements non physiques. Brevets, logiciels, frais de recherche et développement, sont des coûts à inscrire au bilan des actifs de votre entreprise. À ce titre, ils relèvent des immobilisations incorporelles et contribuent à augmenter la valeur de votre entreprise. Comment identifier et comptabiliser ces actifs immobilisés ? Comment les différencier des immobilisations corporelles et financières ? Comment calculer leur amortissement ? Parcourez notre guide pour trouver les réponses à vos questions.",[2322],{"metadata":2323,"sys":2326,"fields":2333},{"tags":2324,"concepts":2325},[],[],{"space":2327,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2329,"publishedVersion":988,"revision":989,"contentType":2331,"locale":29},{"sys":2328},{"type":12,"linkType":13,"id":14},{"sys":2330},{"id":21,"type":12,"linkType":22},{"sys":2332},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2334,"mainTitle":2335,"subtitle":1021,"heroImage":2354,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2336,"content":2337,"nodeType":972},{},[2338,2348],{"data":2339,"content":2340,"nodeType":1014},{},[2341,2344],{"data":2342,"marks":2343,"value":1008,"nodeType":86},{},[],{"data":2345,"marks":2346,"value":1013,"nodeType":86},{},[2347],{"type":99},{"data":2349,"content":2350,"nodeType":105},{},[2351],{"data":2352,"marks":2353,"value":66,"nodeType":86},{},[],{"metadata":2355,"sys":2358,"fields":2363},{"tags":2356,"concepts":2357},[],[],{"space":2359,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2361,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2360},{"type":12,"linkType":13,"id":14},{"sys":2362},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2364},{"url":1037,"details":2365,"fileName":1042,"contentType":74},{"size":1039,"image":2366},{"width":1041,"height":1041},{"sys":2368,"fields":2371},{"id":2369,"createdAt":2370},"2nB8xKAyGauRw6Fq5vLDHx","2025-03-04T10:54:36.325Z",{"title":2372,"slug":2373,"articleIntro":2374,"category":2375},"Comment calculer le seuil de rentabilité de votre entreprise ?","seuil-de-rentabilite","Le seuil de rentabilité est un indicateur clé pour toute entreprise, qu'elle soit en phase de création ou déjà établie. Cet indicateur détermine le chiffre d'affaires minimal à atteindre pour couvrir toutes les charges, garantissant ainsi une gestion financière saine. Dans cet article, nous vous expliquons non seulement comment calculer votre seuil de rentabilité, mais aussi comment l'optimiser à l'aide de méthodes pratiques. Grâce à des exemples concrets, vous pourrez comprendre son importance pour piloter votre activité et prendre des décisions stratégiques éclairées.",[2376],{"metadata":2377,"sys":2380,"fields":2387},{"tags":2378,"concepts":2379},[],[],{"space":2381,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2383,"publishedVersion":988,"revision":989,"contentType":2385,"locale":29},{"sys":2382},{"type":12,"linkType":13,"id":14},{"sys":2384},{"id":21,"type":12,"linkType":22},{"sys":2386},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2388,"mainTitle":2389,"subtitle":1021,"heroImage":2408,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2390,"content":2391,"nodeType":972},{},[2392,2402],{"data":2393,"content":2394,"nodeType":1014},{},[2395,2398],{"data":2396,"marks":2397,"value":1008,"nodeType":86},{},[],{"data":2399,"marks":2400,"value":1013,"nodeType":86},{},[2401],{"type":99},{"data":2403,"content":2404,"nodeType":105},{},[2405],{"data":2406,"marks":2407,"value":66,"nodeType":86},{},[],{"metadata":2409,"sys":2412,"fields":2417},{"tags":2410,"concepts":2411},[],[],{"space":2413,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2415,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2414},{"type":12,"linkType":13,"id":14},{"sys":2416},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2418},{"url":1037,"details":2419,"fileName":1042,"contentType":74},{"size":1039,"image":2420},{"width":1041,"height":1041},{"sys":2422,"fields":2425},{"id":2423,"createdAt":2424},"1xWT4XhmFCySVwN4zYPACL","2024-05-10T13:59:11.034Z",{"title":2426,"slug":2427,"articleIntro":2428,"category":2429},"Quel logiciel comptable choisir pour gérer votre association ?","gestion-comptable-pour-les-associations-comment-choisir-le-bon-logiciel","La gestion comptable pour les associations est essentielle pour garantir la transparence financière et le suivi des ressources. Choisir le bon logiciel comptable peut faciliter cette tâche, en offrant des fonctionnalités adaptées aux besoins spécifiques de votre structure. Que ce soit pour la saisie des opérations, la production des bilans ou la gestion des adhérents, un bon logiciel permet d'optimiser la comptabilité tout en respectant les obligations légales. Découvrez comment sélectionner un logiciel efficace qui simplifie votre gestion financière et soutient la pérennité de votre association.",[2430],{"metadata":2431,"sys":2434,"fields":2441},{"tags":2432,"concepts":2433},[],[],{"space":2435,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2437,"publishedVersion":988,"revision":989,"contentType":2439,"locale":29},{"sys":2436},{"type":12,"linkType":13,"id":14},{"sys":2438},{"id":21,"type":12,"linkType":22},{"sys":2440},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2442,"mainTitle":2443,"subtitle":1021,"heroImage":2462,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2444,"content":2445,"nodeType":972},{},[2446,2456],{"data":2447,"content":2448,"nodeType":1014},{},[2449,2452],{"data":2450,"marks":2451,"value":1008,"nodeType":86},{},[],{"data":2453,"marks":2454,"value":1013,"nodeType":86},{},[2455],{"type":99},{"data":2457,"content":2458,"nodeType":105},{},[2459],{"data":2460,"marks":2461,"value":66,"nodeType":86},{},[],{"metadata":2463,"sys":2466,"fields":2471},{"tags":2464,"concepts":2465},[],[],{"space":2467,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2469,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2468},{"type":12,"linkType":13,"id":14},{"sys":2470},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2472},{"url":1037,"details":2473,"fileName":1042,"contentType":74},{"size":1039,"image":2474},{"width":1041,"height":1041},{"sys":2476,"fields":2479},{"id":2477,"createdAt":2478},"1tT9l67QgwK6sN2dNqgWX2","2025-03-04T10:46:22.962Z",{"title":2480,"slug":2481,"articleIntro":2482,"category":2483},"Comment fonctionne l'amortissement en comptabilité ?","amortissement","L'amortissement comptable est un élément clé pour comprendre la gestion financière de votre entreprise. Il permet d'étaler la perte de valeur des biens sur leur durée d'utilisation, impactant ainsi le résultat net. Cette notion englobe différents types d'immobilisations, telles que les machines et véhicules, et se décline en plusieurs méthodes, y compris l'amortissement linéaire et dégressif. Dans cet article, nous allons explorer en détail la définition de l'amortissement, les différents types de biens concernés, les durées d'amortissement ainsi que les méthodes de calcul à appliquer.",[2484],{"metadata":2485,"sys":2488,"fields":2495},{"tags":2486,"concepts":2487},[],[],{"space":2489,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2491,"publishedVersion":988,"revision":989,"contentType":2493,"locale":29},{"sys":2490},{"type":12,"linkType":13,"id":14},{"sys":2492},{"id":21,"type":12,"linkType":22},{"sys":2494},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2496,"mainTitle":2497,"subtitle":1021,"heroImage":2516,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2498,"content":2499,"nodeType":972},{},[2500,2510],{"data":2501,"content":2502,"nodeType":1014},{},[2503,2506],{"data":2504,"marks":2505,"value":1008,"nodeType":86},{},[],{"data":2507,"marks":2508,"value":1013,"nodeType":86},{},[2509],{"type":99},{"data":2511,"content":2512,"nodeType":105},{},[2513],{"data":2514,"marks":2515,"value":66,"nodeType":86},{},[],{"metadata":2517,"sys":2520,"fields":2525},{"tags":2518,"concepts":2519},[],[],{"space":2521,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2523,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2522},{"type":12,"linkType":13,"id":14},{"sys":2524},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2526},{"url":1037,"details":2527,"fileName":1042,"contentType":74},{"size":1039,"image":2528},{"width":1041,"height":1041},{"sys":2530,"fields":2533},{"id":2531,"createdAt":2532},"1wkAe1QKheWiRNzCMrntpP","2024-02-19T13:10:32.707Z",{"title":2534,"slug":2535,"articleIntro":2536,"category":2537},"Régime de TVA : imposition, franchise et changement de régime","regime-de-tva-imposition-franchise-et-changement-de-regime","Comprendre les régimes de TVA est essentiel pour toute entreprise. Il existe différents régimes tels que le régime de franchise en base, le régime réel simplifié et le régime réel normal. Le choix du régime dépend de l'activité de l'entreprise et du montant de son chiffre d'affaires. Il est également possible de passer d'un régime à un autre selon les circonstances. Explorons ces régimes et leurs implications pour votre entreprise.",[2538],{"metadata":2539,"sys":2542,"fields":2549},{"tags":2540,"concepts":2541},[],[],{"space":2543,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2545,"publishedVersion":988,"revision":989,"contentType":2547,"locale":29},{"sys":2544},{"type":12,"linkType":13,"id":14},{"sys":2546},{"id":21,"type":12,"linkType":22},{"sys":2548},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2550,"mainTitle":2551,"subtitle":1021,"heroImage":2570,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2552,"content":2553,"nodeType":972},{},[2554,2564],{"data":2555,"content":2556,"nodeType":1014},{},[2557,2560],{"data":2558,"marks":2559,"value":1008,"nodeType":86},{},[],{"data":2561,"marks":2562,"value":1013,"nodeType":86},{},[2563],{"type":99},{"data":2565,"content":2566,"nodeType":105},{},[2567],{"data":2568,"marks":2569,"value":66,"nodeType":86},{},[],{"metadata":2571,"sys":2574,"fields":2579},{"tags":2572,"concepts":2573},[],[],{"space":2575,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2577,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2576},{"type":12,"linkType":13,"id":14},{"sys":2578},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2580},{"url":1037,"details":2581,"fileName":1042,"contentType":74},{"size":1039,"image":2582},{"width":1041,"height":1041},{"sys":2584,"fields":2587},{"id":2585,"createdAt":2586},"69QFfPzJnC1QEg6NodrW1E","2024-02-02T10:25:38.047Z",{"title":2588,"slug":2589,"articleIntro":2590,"category":2591},"Immobilisations en comptabilité : Comprendre et gérer ces actifs","immobilisations-en-comptabilite-comprendre-et-gerer-ces-actifs","Les immobilisations font partie du patrimoine de votre entreprise. Il s’agit des biens qu'elle conserve sur le long terme pour assurer son activité et se développer. Bâtiments, machines, brevets ou encore investissements financiers, ces actifs ont une durée de vie supérieure à un exercice comptable (12 mois). En tant qu’actifs, elles font l'objet d'un suivi comptable spécifique, notamment avec l'amortissement, qui permet d'étaler leur coût dans le temps. Bien gérer ces immobilisations, c'est garantir la solidité financière de votre entreprise et optimiser ses performances sur le long terme. On vous explique comment différencier les immobilisations, les comptabiliser et calculer leur amortissement, quand c’est possible.",[2592],{"metadata":2593,"sys":2596,"fields":2603},{"tags":2594,"concepts":2595},[],[],{"space":2597,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2599,"publishedVersion":988,"revision":989,"contentType":2601,"locale":29},{"sys":2598},{"type":12,"linkType":13,"id":14},{"sys":2600},{"id":21,"type":12,"linkType":22},{"sys":2602},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2604,"mainTitle":2605,"subtitle":1021,"heroImage":2624,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2606,"content":2607,"nodeType":972},{},[2608,2618],{"data":2609,"content":2610,"nodeType":1014},{},[2611,2614],{"data":2612,"marks":2613,"value":1008,"nodeType":86},{},[],{"data":2615,"marks":2616,"value":1013,"nodeType":86},{},[2617],{"type":99},{"data":2619,"content":2620,"nodeType":105},{},[2621],{"data":2622,"marks":2623,"value":66,"nodeType":86},{},[],{"metadata":2625,"sys":2628,"fields":2633},{"tags":2626,"concepts":2627},[],[],{"space":2629,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2631,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2630},{"type":12,"linkType":13,"id":14},{"sys":2632},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2634},{"url":1037,"details":2635,"fileName":1042,"contentType":74},{"size":1039,"image":2636},{"width":1041,"height":1041},{"sys":2638,"fields":2641},{"id":2639,"createdAt":2640},"cvlHTXZGJNdyEqaEkjR0j","2020-10-15T08:00:43.325Z",{"title":2642,"slug":2643,"articleIntro":-1,"category":2644},"Comment comptabiliser la taxe de séjour ?","comptabiliser-taxe-sejour",[2645],{"metadata":2646,"sys":2649,"fields":2656},{"tags":2647,"concepts":2648},[],[],{"space":2650,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2652,"publishedVersion":988,"revision":989,"contentType":2654,"locale":29},{"sys":2651},{"type":12,"linkType":13,"id":14},{"sys":2653},{"id":21,"type":12,"linkType":22},{"sys":2655},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2657,"mainTitle":2658,"subtitle":1021,"heroImage":2677,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2659,"content":2660,"nodeType":972},{},[2661,2671],{"data":2662,"content":2663,"nodeType":1014},{},[2664,2667],{"data":2665,"marks":2666,"value":1008,"nodeType":86},{},[],{"data":2668,"marks":2669,"value":1013,"nodeType":86},{},[2670],{"type":99},{"data":2672,"content":2673,"nodeType":105},{},[2674],{"data":2675,"marks":2676,"value":66,"nodeType":86},{},[],{"metadata":2678,"sys":2681,"fields":2686},{"tags":2679,"concepts":2680},[],[],{"space":2682,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2684,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2683},{"type":12,"linkType":13,"id":14},{"sys":2685},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2687},{"url":1037,"details":2688,"fileName":1042,"contentType":74},{"size":1039,"image":2689},{"width":1041,"height":1041},{"sys":2691,"fields":2694},{"id":2692,"createdAt":2693},"3yVoZuQaUAxWSw3FbCTBLt","2024-02-20T10:01:29.531Z",{"title":2695,"slug":2696,"articleIntro":2697,"category":2698},"Comment comptabiliser les produits constatés d'avance (PCA) ?","comptabilisation-des-produits-constates-davance-pca-explications-et-methodes","Dans une comptabilité rigoureuse, chaque produit doit être rattaché à l’exercice auquel il se rapporte. C’est là qu’interviennent les produits constatés d'avance. Ils permettent d'ajuster le chiffre d’affaires en fonction des prestations réellement réalisées. Comment comptabiliser un PCA ? Quand enregistrer son écriture ? Quelles sont les erreurs à éviter ? Découvrez tout ce qu’il faut savoir pour maîtriser la gestion des produits constatés d'avance.",[2699],{"metadata":2700,"sys":2703,"fields":2710},{"tags":2701,"concepts":2702},[],[],{"space":2704,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2706,"publishedVersion":988,"revision":989,"contentType":2708,"locale":29},{"sys":2705},{"type":12,"linkType":13,"id":14},{"sys":2707},{"id":21,"type":12,"linkType":22},{"sys":2709},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2711,"mainTitle":2712,"subtitle":1021,"heroImage":2731,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2713,"content":2714,"nodeType":972},{},[2715,2725],{"data":2716,"content":2717,"nodeType":1014},{},[2718,2721],{"data":2719,"marks":2720,"value":1008,"nodeType":86},{},[],{"data":2722,"marks":2723,"value":1013,"nodeType":86},{},[2724],{"type":99},{"data":2726,"content":2727,"nodeType":105},{},[2728],{"data":2729,"marks":2730,"value":66,"nodeType":86},{},[],{"metadata":2732,"sys":2735,"fields":2740},{"tags":2733,"concepts":2734},[],[],{"space":2736,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2738,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2737},{"type":12,"linkType":13,"id":14},{"sys":2739},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2741},{"url":1037,"details":2742,"fileName":1042,"contentType":74},{"size":1039,"image":2743},{"width":1041,"height":1041},{"sys":2745,"fields":2748},{"id":2746,"createdAt":2747},"2JFRxAXN1FoFCYe6vKuQ3Y","2024-05-29T12:49:26.389Z",{"title":2749,"slug":2750,"articleIntro":2751,"category":2752},"Comment bien tenir sa comptabilité quand on est architecte ?","comment-bien-tenir-sa-comptabilite-quand-on-est-architecte","Les architectes, comme tout professionnel, sont soumis à des obligations comptables spécifiques. Ces dernières varient selon la nature de leur entreprise et leur régime fiscal. Un expert comptable peut être d'une aide précieuse pour naviguer dans ce domaine complexe. Que l'on parle des honoraires, de l'immobilisation en charge ou de la gestion de la TVA, ces obligations sont essentielles à la bonne gestion de leur activité. Comprendre ces règles, c'est assurer la pérennité de leur agence d'architecture.",[2753],{"metadata":2754,"sys":2757,"fields":2764},{"tags":2755,"concepts":2756},[],[],{"space":2758,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2760,"publishedVersion":988,"revision":989,"contentType":2762,"locale":29},{"sys":2759},{"type":12,"linkType":13,"id":14},{"sys":2761},{"id":21,"type":12,"linkType":22},{"sys":2763},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2765,"mainTitle":2766,"subtitle":1021,"heroImage":2785,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2767,"content":2768,"nodeType":972},{},[2769,2779],{"data":2770,"content":2771,"nodeType":1014},{},[2772,2775],{"data":2773,"marks":2774,"value":1008,"nodeType":86},{},[],{"data":2776,"marks":2777,"value":1013,"nodeType":86},{},[2778],{"type":99},{"data":2780,"content":2781,"nodeType":105},{},[2782],{"data":2783,"marks":2784,"value":66,"nodeType":86},{},[],{"metadata":2786,"sys":2789,"fields":2794},{"tags":2787,"concepts":2788},[],[],{"space":2790,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2792,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2791},{"type":12,"linkType":13,"id":14},{"sys":2793},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2795},{"url":1037,"details":2796,"fileName":1042,"contentType":74},{"size":1039,"image":2797},{"width":1041,"height":1041},{"sys":2799,"fields":2802},{"id":2800,"createdAt":2801},"2xDD2s8wvhorU67qyaKey5","2024-02-14T09:16:39.712Z",{"title":2803,"slug":2804,"articleIntro":2805,"category":2806},"Modèle et exemple comptabilité : bilan, grand livre, balance, journal et écriture","modele-et-exemple-comptabilite-bilan-grand-livre-balance-journal-et-ecriture","Bienvenue dans le monde de la comptabilité ! Explorez nos modèles et exemples clairs et compréhensibles sur divers aspects comptables tels que le bilan, le grand livre, la balance, le journal et l'écriture. Découvrez le rôle crucial du grand livre, qui recense tous les comptes utilisés par l'entreprise. Parcourez nos exemples de journaux comptables et apprenez comment ils se transforment en un grand livre. Enfin, apprenez à lire une balance et à comprendre son lien avec le grand livre.",[2807],{"metadata":2808,"sys":2811,"fields":2818},{"tags":2809,"concepts":2810},[],[],{"space":2812,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2814,"publishedVersion":988,"revision":989,"contentType":2816,"locale":29},{"sys":2813},{"type":12,"linkType":13,"id":14},{"sys":2815},{"id":21,"type":12,"linkType":22},{"sys":2817},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2819,"mainTitle":2820,"subtitle":1021,"heroImage":2839,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2821,"content":2822,"nodeType":972},{},[2823,2833],{"data":2824,"content":2825,"nodeType":1014},{},[2826,2829],{"data":2827,"marks":2828,"value":1008,"nodeType":86},{},[],{"data":2830,"marks":2831,"value":1013,"nodeType":86},{},[2832],{"type":99},{"data":2834,"content":2835,"nodeType":105},{},[2836],{"data":2837,"marks":2838,"value":66,"nodeType":86},{},[],{"metadata":2840,"sys":2843,"fields":2848},{"tags":2841,"concepts":2842},[],[],{"space":2844,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2846,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2845},{"type":12,"linkType":13,"id":14},{"sys":2847},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2849},{"url":1037,"details":2850,"fileName":1042,"contentType":74},{"size":1039,"image":2851},{"width":1041,"height":1041},{"sys":2853,"fields":2856},{"id":2854,"createdAt":2855},"4iR3gvK6XXnlCFuU81oMCU","2024-07-17T16:17:36.394Z",{"title":2857,"slug":2858,"articleIntro":2859,"category":2860},"Suivi comptable : comment faire ? à quoi ça sert ?","suivi-comptable-comment-faire-a-quoi-ca-sert","Le suivi comptable, un pilier central de la gestion financière, offre une visibilité sur les flux monétaires de votre entreprise, qu'il s'agisse d'une SARL, SASU ou autre. Il comprend l'enregistrement précis des transactions, la conservation des justificatifs et la gestion optimale de la trésorerie. En adoptant un outil de suivi comptable, vous pouvez sécuriser chaque étape de la tenue de compte. C'est un aspect essentiel à maîtriser pour tout auto entrepreneur ou société.",[2861],{"metadata":2862,"sys":2865,"fields":2872},{"tags":2863,"concepts":2864},[],[],{"space":2866,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2868,"publishedVersion":988,"revision":989,"contentType":2870,"locale":29},{"sys":2867},{"type":12,"linkType":13,"id":14},{"sys":2869},{"id":21,"type":12,"linkType":22},{"sys":2871},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2873,"mainTitle":2874,"subtitle":1021,"heroImage":2893,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2875,"content":2876,"nodeType":972},{},[2877,2887],{"data":2878,"content":2879,"nodeType":1014},{},[2880,2883],{"data":2881,"marks":2882,"value":1008,"nodeType":86},{},[],{"data":2884,"marks":2885,"value":1013,"nodeType":86},{},[2886],{"type":99},{"data":2888,"content":2889,"nodeType":105},{},[2890],{"data":2891,"marks":2892,"value":66,"nodeType":86},{},[],{"metadata":2894,"sys":2897,"fields":2902},{"tags":2895,"concepts":2896},[],[],{"space":2898,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2900,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2899},{"type":12,"linkType":13,"id":14},{"sys":2901},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2903},{"url":1037,"details":2904,"fileName":1042,"contentType":74},{"size":1039,"image":2905},{"width":1041,"height":1041},{"sys":2907,"fields":2910},{"id":2908,"createdAt":2909},"2f1zu7wNKouyvacSiGvl2K","2023-07-26T07:49:35.482Z",{"title":2911,"slug":2912,"articleIntro":-1,"category":2913},"Guide de la facture fournisseur : émission, comptabilisation","guide-de-la-facture-fournisseur-emission-comptabilisation",[2914],{"metadata":2915,"sys":2918,"fields":2925},{"tags":2916,"concepts":2917},[],[],{"space":2919,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2921,"publishedVersion":988,"revision":989,"contentType":2923,"locale":29},{"sys":2920},{"type":12,"linkType":13,"id":14},{"sys":2922},{"id":21,"type":12,"linkType":22},{"sys":2924},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2926,"mainTitle":2927,"subtitle":1021,"heroImage":2946,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2928,"content":2929,"nodeType":972},{},[2930,2940],{"data":2931,"content":2932,"nodeType":1014},{},[2933,2936],{"data":2934,"marks":2935,"value":1008,"nodeType":86},{},[],{"data":2937,"marks":2938,"value":1013,"nodeType":86},{},[2939],{"type":99},{"data":2941,"content":2942,"nodeType":105},{},[2943],{"data":2944,"marks":2945,"value":66,"nodeType":86},{},[],{"metadata":2947,"sys":2950,"fields":2955},{"tags":2948,"concepts":2949},[],[],{"space":2951,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":2953,"publishedVersion":1033,"revision":46,"locale":29},{"sys":2952},{"type":12,"linkType":13,"id":14},{"sys":2954},{"id":21,"type":12,"linkType":22},{"title":1035,"file":2956},{"url":1037,"details":2957,"fileName":1042,"contentType":74},{"size":1039,"image":2958},{"width":1041,"height":1041},{"sys":2960,"fields":2963},{"id":2961,"createdAt":2962},"50PDIo1u0vwEutgTrjyPV5","2025-03-04T10:45:50.024Z",{"title":2964,"slug":2965,"articleIntro":2966,"category":2967}," Comprendre les immobilisations corporelles","immobilisations-corporelles","Acquérir un bien (terrain, bâtiment, machine) est souvent indispensable à la production d’une entreprise. Une acquisition qu’il faut inscrire dans la comptabilité et qui peut peser lourd dans les finances d’une entreprise. L’immobilisation corporelle de ce type d’actif permet de réduire son impact financier. Mais comment cela fonctionne-t-il ? Qu’est-ce qu’une immobilisation corporelle, exactement ? Quels biens sont concernés ? Comment inscrire vos immobilisations corporelles dans votre comptabilité et comment les amortir pour prendre en considération leur perte de valeur dans le temps ? On vous répond.",[2968],{"metadata":2969,"sys":2972,"fields":2979},{"tags":2970,"concepts":2971},[],[],{"space":2973,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":2975,"publishedVersion":988,"revision":989,"contentType":2977,"locale":29},{"sys":2974},{"type":12,"linkType":13,"id":14},{"sys":2976},{"id":21,"type":12,"linkType":22},{"sys":2978},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":2980,"mainTitle":2981,"subtitle":1021,"heroImage":3000,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":2982,"content":2983,"nodeType":972},{},[2984,2994],{"data":2985,"content":2986,"nodeType":1014},{},[2987,2990],{"data":2988,"marks":2989,"value":1008,"nodeType":86},{},[],{"data":2991,"marks":2992,"value":1013,"nodeType":86},{},[2993],{"type":99},{"data":2995,"content":2996,"nodeType":105},{},[2997],{"data":2998,"marks":2999,"value":66,"nodeType":86},{},[],{"metadata":3001,"sys":3004,"fields":3009},{"tags":3002,"concepts":3003},[],[],{"space":3005,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3007,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3006},{"type":12,"linkType":13,"id":14},{"sys":3008},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3010},{"url":1037,"details":3011,"fileName":1042,"contentType":74},{"size":1039,"image":3012},{"width":1041,"height":1041},{"sys":3014,"fields":3017},{"id":3015,"createdAt":3016},"70Ydw0cSFTPd7uPnBnRn75","2020-09-04T09:00:42.400Z",{"title":3018,"slug":3019,"articleIntro":3020,"category":3021},"L’expert-comptable est-il indispensable pour les PME ?","petite-entreprise-expert-comptable","La plupart des TPE et PME ont l’obligation de tenir une comptabilité générale. Mais sont-elles obligées de faire appel à un expert-comptable ? Dans quels cas est-ce possible de tenir sa comptabilité soi-même, et à quels risques ? Cet article détaille tout ce qu’il faut savoir pour prendre la bonne décision et décider de recourir (ou non) à un expert-comptable.",[3022],{"metadata":3023,"sys":3026,"fields":3033},{"tags":3024,"concepts":3025},[],[],{"space":3027,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3029,"publishedVersion":988,"revision":989,"contentType":3031,"locale":29},{"sys":3028},{"type":12,"linkType":13,"id":14},{"sys":3030},{"id":21,"type":12,"linkType":22},{"sys":3032},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3034,"mainTitle":3035,"subtitle":1021,"heroImage":3054,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3036,"content":3037,"nodeType":972},{},[3038,3048],{"data":3039,"content":3040,"nodeType":1014},{},[3041,3044],{"data":3042,"marks":3043,"value":1008,"nodeType":86},{},[],{"data":3045,"marks":3046,"value":1013,"nodeType":86},{},[3047],{"type":99},{"data":3049,"content":3050,"nodeType":105},{},[3051],{"data":3052,"marks":3053,"value":66,"nodeType":86},{},[],{"metadata":3055,"sys":3058,"fields":3063},{"tags":3056,"concepts":3057},[],[],{"space":3059,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3061,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3060},{"type":12,"linkType":13,"id":14},{"sys":3062},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3064},{"url":1037,"details":3065,"fileName":1042,"contentType":74},{"size":1039,"image":3066},{"width":1041,"height":1041},{"sys":3068,"fields":3071},{"id":3069,"createdAt":3070},"37dJbutcZWPdLmqJgeiSsp","2024-08-28T13:43:33.192Z",{"title":3072,"slug":3073,"articleIntro":3074,"category":3075},"Comptabiliser les écritures de paie","comptabiliser-les-ecritures-de-paie","La comptabilisation des écritures de paie est une opération délicate, mais essentielle pour tout employeur. Elle nécessite une compréhension claire des mouvements financiers liés au versement des salaires et des charges sociales. Ce processus implique l'enregistrement des détails du salaire brut et net, ainsi que des charges patronales, dans le compte 641. Il est également important de savoir comment gérer les cas spécifiques, comme les avantages en nature ou la prévoyance mutuelle. Enfin, le journal des opérations diverses (OD) joue un rôle clé dans cette tâche.",[3076],{"metadata":3077,"sys":3080,"fields":3087},{"tags":3078,"concepts":3079},[],[],{"space":3081,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3083,"publishedVersion":988,"revision":989,"contentType":3085,"locale":29},{"sys":3082},{"type":12,"linkType":13,"id":14},{"sys":3084},{"id":21,"type":12,"linkType":22},{"sys":3086},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3088,"mainTitle":3089,"subtitle":1021,"heroImage":3108,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3090,"content":3091,"nodeType":972},{},[3092,3102],{"data":3093,"content":3094,"nodeType":1014},{},[3095,3098],{"data":3096,"marks":3097,"value":1008,"nodeType":86},{},[],{"data":3099,"marks":3100,"value":1013,"nodeType":86},{},[3101],{"type":99},{"data":3103,"content":3104,"nodeType":105},{},[3105],{"data":3106,"marks":3107,"value":66,"nodeType":86},{},[],{"metadata":3109,"sys":3112,"fields":3117},{"tags":3110,"concepts":3111},[],[],{"space":3113,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3115,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3114},{"type":12,"linkType":13,"id":14},{"sys":3116},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3118},{"url":1037,"details":3119,"fileName":1042,"contentType":74},{"size":1039,"image":3120},{"width":1041,"height":1041},{"sys":3122,"fields":3125},{"id":3123,"createdAt":3124},"6riMjQTnvOoIlHoJ4yuGyk","2026-01-13T13:35:39.038Z",{"title":3126,"slug":3127,"articleIntro":3128,"category":3129},"OCR : définition, usages en comptabilité et impact de la facture électronique","ocr-definition-usages-en-comptabilite","La reconnaissance optique de caractères (OCR) s’est imposée comme un outil incontournable dans la digitalisation des processus comptables. Elle permet de transformer automatiquement des factures, reçus ou notes de frais en données exploitables, réduisant la saisie manuelle et accélérant le traitement des pièces. Mais entre l’arrivée de technologies plus avancées comme l’ICR ou l’IDP, et surtout la généralisation prochaine de la facture électronique et du format Factur-X, une question se pose : l’OCR est-il toujours aussi indispensable pour les entreprises et les cabinets comptables ? \n\nDéfinition de l’OCR, fonctionnement technique, usages en comptabilité, bénéfices, limites, différences avec les autres technologies d’extraction, impact de la facture électronique… nous faisons le point.\n",[3130],{"metadata":3131,"sys":3134,"fields":3141},{"tags":3132,"concepts":3133},[],[],{"space":3135,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3137,"publishedVersion":988,"revision":989,"contentType":3139,"locale":29},{"sys":3136},{"type":12,"linkType":13,"id":14},{"sys":3138},{"id":21,"type":12,"linkType":22},{"sys":3140},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3142,"mainTitle":3143,"subtitle":1021,"heroImage":3162,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3144,"content":3145,"nodeType":972},{},[3146,3156],{"data":3147,"content":3148,"nodeType":1014},{},[3149,3152],{"data":3150,"marks":3151,"value":1008,"nodeType":86},{},[],{"data":3153,"marks":3154,"value":1013,"nodeType":86},{},[3155],{"type":99},{"data":3157,"content":3158,"nodeType":105},{},[3159],{"data":3160,"marks":3161,"value":66,"nodeType":86},{},[],{"metadata":3163,"sys":3166,"fields":3171},{"tags":3164,"concepts":3165},[],[],{"space":3167,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3169,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3168},{"type":12,"linkType":13,"id":14},{"sys":3170},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3172},{"url":1037,"details":3173,"fileName":1042,"contentType":74},{"size":1039,"image":3174},{"width":1041,"height":1041},{"sys":3176,"fields":3179},{"id":3177,"createdAt":3178},"7kgdSqKX3JJdBRZ9o8vIul","2024-01-30T15:30:17.022Z",{"title":3180,"slug":3181,"articleIntro":3182,"category":3183},"Qu'est-ce qu'un grand livre comptable ? ","quest-ce-qu-un-grand-livre-comptable","Le grand livre comptable, un outil indispensable en comptabilité. Il recueille tous les mouvements financiers et les transactions d'une entreprise, détaillés par comptes. C'est un document obligatoire qui permet d'avoir une vision globale de la situation financière de l'entreprise. Il est aussi utilisé pour l'ouverture et le suivi des comptes. Faisons un zoom sur son rôle, son contenu et comment le lire avec efficacité.",[3184],{"metadata":3185,"sys":3188,"fields":3195},{"tags":3186,"concepts":3187},[],[],{"space":3189,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3191,"publishedVersion":988,"revision":989,"contentType":3193,"locale":29},{"sys":3190},{"type":12,"linkType":13,"id":14},{"sys":3192},{"id":21,"type":12,"linkType":22},{"sys":3194},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3196,"mainTitle":3197,"subtitle":1021,"heroImage":3216,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3198,"content":3199,"nodeType":972},{},[3200,3210],{"data":3201,"content":3202,"nodeType":1014},{},[3203,3206],{"data":3204,"marks":3205,"value":1008,"nodeType":86},{},[],{"data":3207,"marks":3208,"value":1013,"nodeType":86},{},[3209],{"type":99},{"data":3211,"content":3212,"nodeType":105},{},[3213],{"data":3214,"marks":3215,"value":66,"nodeType":86},{},[],{"metadata":3217,"sys":3220,"fields":3225},{"tags":3218,"concepts":3219},[],[],{"space":3221,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3223,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3222},{"type":12,"linkType":13,"id":14},{"sys":3224},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3226},{"url":1037,"details":3227,"fileName":1042,"contentType":74},{"size":1039,"image":3228},{"width":1041,"height":1041},{"sys":3230,"fields":3233},{"id":3231,"createdAt":3232},"QaWuKVAliOQjPk13LQYVN","2022-03-31T14:02:37.339Z",{"title":3234,"slug":3235,"articleIntro":3236,"category":3237},"La facture électronique deviendra obligatoire à partir de 2026","la-facture-electronique-deviendra-obligatoire-a-partir-de-2023","Le fait d’établir des factures électroniques devient la norme dans le monde, et la France compte bien rattraper son retard dès la fin de l’année 2026.",[3238],{"metadata":3239,"sys":3242,"fields":3249},{"tags":3240,"concepts":3241},[],[],{"space":3243,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3245,"publishedVersion":988,"revision":989,"contentType":3247,"locale":29},{"sys":3244},{"type":12,"linkType":13,"id":14},{"sys":3246},{"id":21,"type":12,"linkType":22},{"sys":3248},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3250,"mainTitle":3251,"subtitle":1021,"heroImage":3270,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3252,"content":3253,"nodeType":972},{},[3254,3264],{"data":3255,"content":3256,"nodeType":1014},{},[3257,3260],{"data":3258,"marks":3259,"value":1008,"nodeType":86},{},[],{"data":3261,"marks":3262,"value":1013,"nodeType":86},{},[3263],{"type":99},{"data":3265,"content":3266,"nodeType":105},{},[3267],{"data":3268,"marks":3269,"value":66,"nodeType":86},{},[],{"metadata":3271,"sys":3274,"fields":3279},{"tags":3272,"concepts":3273},[],[],{"space":3275,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3277,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3276},{"type":12,"linkType":13,"id":14},{"sys":3278},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3280},{"url":1037,"details":3281,"fileName":1042,"contentType":74},{"size":1039,"image":3282},{"width":1041,"height":1041},{"sys":3284,"fields":3287},{"id":3285,"createdAt":3286},"7jrEFHtMXeqF4RqYmUj8AV","2024-07-02T12:53:30.042Z",{"title":3288,"slug":3289,"articleIntro":3290,"category":3291},"Comptabilité avocat : comment gérer sa comptabilité ?","comptabilite-avocat-comment-gerer-sa-comptabilite","La comptabilité peut sembler un défi pour les avocats, mais avec les bonnes connaissances et outils, elle peut devenir simple et efficace. Que vous soyez un avocat libéral ou collaborateur, il est essentiel de comprendre vos obligations comptables et fiscales, incluant l'établissement de bilans comptables et le respect des règles de la TVA. L'utilisation d'un logiciel de comptabilité peut faciliter la gestion de vos frais et honoraires. Découvrez comment optimiser votre comptabilité en tant qu'avocat.",[3292],{"metadata":3293,"sys":3296,"fields":3303},{"tags":3294,"concepts":3295},[],[],{"space":3297,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3299,"publishedVersion":988,"revision":989,"contentType":3301,"locale":29},{"sys":3298},{"type":12,"linkType":13,"id":14},{"sys":3300},{"id":21,"type":12,"linkType":22},{"sys":3302},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3304,"mainTitle":3305,"subtitle":1021,"heroImage":3324,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3306,"content":3307,"nodeType":972},{},[3308,3318],{"data":3309,"content":3310,"nodeType":1014},{},[3311,3314],{"data":3312,"marks":3313,"value":1008,"nodeType":86},{},[],{"data":3315,"marks":3316,"value":1013,"nodeType":86},{},[3317],{"type":99},{"data":3319,"content":3320,"nodeType":105},{},[3321],{"data":3322,"marks":3323,"value":66,"nodeType":86},{},[],{"metadata":3325,"sys":3328,"fields":3333},{"tags":3326,"concepts":3327},[],[],{"space":3329,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3331,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3330},{"type":12,"linkType":13,"id":14},{"sys":3332},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3334},{"url":1037,"details":3335,"fileName":1042,"contentType":74},{"size":1039,"image":3336},{"width":1041,"height":1041},{"sys":3338,"fields":3341},{"id":3339,"createdAt":3340},"3AQ1bWeo8E2ITvlMJOQOYC","2024-07-08T15:31:17.634Z",{"title":3342,"slug":3343,"articleIntro":3344,"category":3345},"Les 5 meilleurs logiciels d'automatisation de la saisie comptable","les-5-meilleurs-logiciels-dautomatisation-de-la-saisie-comptable","Découvrez le top 5 des logiciels incontournables pour l'automatisation de la saisie comptable. Ces outils, tels que Pennylane, Dext, Chaintrust, ou encore Neo expert, sont conçus pour optimiser et simplifier vos processus comptables. Qu'ils soient en mode SaaS ou sur le Cloud, ils vous offrent une solution efficace pour gagner en productivité. L'automatisation comptable n'a jamais été aussi accessible.",[3346],{"metadata":3347,"sys":3350,"fields":3357},{"tags":3348,"concepts":3349},[],[],{"space":3351,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3353,"publishedVersion":988,"revision":989,"contentType":3355,"locale":29},{"sys":3352},{"type":12,"linkType":13,"id":14},{"sys":3354},{"id":21,"type":12,"linkType":22},{"sys":3356},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3358,"mainTitle":3359,"subtitle":1021,"heroImage":3378,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3360,"content":3361,"nodeType":972},{},[3362,3372],{"data":3363,"content":3364,"nodeType":1014},{},[3365,3368],{"data":3366,"marks":3367,"value":1008,"nodeType":86},{},[],{"data":3369,"marks":3370,"value":1013,"nodeType":86},{},[3371],{"type":99},{"data":3373,"content":3374,"nodeType":105},{},[3375],{"data":3376,"marks":3377,"value":66,"nodeType":86},{},[],{"metadata":3379,"sys":3382,"fields":3387},{"tags":3380,"concepts":3381},[],[],{"space":3383,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3385,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3384},{"type":12,"linkType":13,"id":14},{"sys":3386},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3388},{"url":1037,"details":3389,"fileName":1042,"contentType":74},{"size":1039,"image":3390},{"width":1041,"height":1041},{"sys":3392,"fields":3395},{"id":3393,"createdAt":3394},"3INHt1h3hyvLWCr4gGXOMc","2021-09-01T09:00:11.785Z",{"title":3396,"slug":3397,"articleIntro":-1,"category":3398},"Heures supplémentaires en restauration : quid de leur rémunération ?","heures-supplementaires-en-restauration-quid-de-leur-remuneration",[3399],{"metadata":3400,"sys":3403,"fields":3410},{"tags":3401,"concepts":3402},[],[],{"space":3404,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3406,"publishedVersion":988,"revision":989,"contentType":3408,"locale":29},{"sys":3405},{"type":12,"linkType":13,"id":14},{"sys":3407},{"id":21,"type":12,"linkType":22},{"sys":3409},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3411,"mainTitle":3412,"subtitle":1021,"heroImage":3431,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3413,"content":3414,"nodeType":972},{},[3415,3425],{"data":3416,"content":3417,"nodeType":1014},{},[3418,3421],{"data":3419,"marks":3420,"value":1008,"nodeType":86},{},[],{"data":3422,"marks":3423,"value":1013,"nodeType":86},{},[3424],{"type":99},{"data":3426,"content":3427,"nodeType":105},{},[3428],{"data":3429,"marks":3430,"value":66,"nodeType":86},{},[],{"metadata":3432,"sys":3435,"fields":3440},{"tags":3433,"concepts":3434},[],[],{"space":3436,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3438,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3437},{"type":12,"linkType":13,"id":14},{"sys":3439},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3441},{"url":1037,"details":3442,"fileName":1042,"contentType":74},{"size":1039,"image":3443},{"width":1041,"height":1041},{"sys":3445,"fields":3448},{"id":3446,"createdAt":3447},"3QzEXTbRCqqLwoczkJFAbT","2020-08-24T14:50:34.598Z",{"title":3449,"slug":3450,"articleIntro":-1,"category":3451},"Établir une facture : quelles sont les règles pour créer un document comptable valide ?","etablir-facture-comptabilite",[3452],{"metadata":3453,"sys":3456,"fields":3463},{"tags":3454,"concepts":3455},[],[],{"space":3457,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3459,"publishedVersion":988,"revision":989,"contentType":3461,"locale":29},{"sys":3458},{"type":12,"linkType":13,"id":14},{"sys":3460},{"id":21,"type":12,"linkType":22},{"sys":3462},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3464,"mainTitle":3465,"subtitle":1021,"heroImage":3484,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3466,"content":3467,"nodeType":972},{},[3468,3478],{"data":3469,"content":3470,"nodeType":1014},{},[3471,3474],{"data":3472,"marks":3473,"value":1008,"nodeType":86},{},[],{"data":3475,"marks":3476,"value":1013,"nodeType":86},{},[3477],{"type":99},{"data":3479,"content":3480,"nodeType":105},{},[3481],{"data":3482,"marks":3483,"value":66,"nodeType":86},{},[],{"metadata":3485,"sys":3488,"fields":3493},{"tags":3486,"concepts":3487},[],[],{"space":3489,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3491,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3490},{"type":12,"linkType":13,"id":14},{"sys":3492},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3494},{"url":1037,"details":3495,"fileName":1042,"contentType":74},{"size":1039,"image":3496},{"width":1041,"height":1041},{"sys":3498,"fields":3501},{"id":3499,"createdAt":3500},"4J8tUgyPoqwZw1mohRZ7pa","2024-07-02T13:15:27.123Z",{"title":3502,"slug":3503,"articleIntro":3504,"category":3505},"Les particularités comptables à prendre en compte lorsqu'on gère une coopérative","particularites-comptables-cooperatives","La comptabilité coopérative se distingue par ses particularités et son plan comptable spécifique. Ce champ englobe un ensemble de principes essentiels, notamment la démocratie interne et le partage des résultats, qui sont le cœur de la gestion financière de toute coopérative. Grâce à des outils comme Pennylane, la gestion des comptes devient plus simple et accessible. Dans ce panorama, nous aborderons les spécificités comptables des coopératives et les avantages et inconvénients liés à leur gestion.",[3506],{"metadata":3507,"sys":3510,"fields":3517},{"tags":3508,"concepts":3509},[],[],{"space":3511,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3513,"publishedVersion":988,"revision":989,"contentType":3515,"locale":29},{"sys":3512},{"type":12,"linkType":13,"id":14},{"sys":3514},{"id":21,"type":12,"linkType":22},{"sys":3516},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3518,"mainTitle":3519,"subtitle":1021,"heroImage":3538,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3520,"content":3521,"nodeType":972},{},[3522,3532],{"data":3523,"content":3524,"nodeType":1014},{},[3525,3528],{"data":3526,"marks":3527,"value":1008,"nodeType":86},{},[],{"data":3529,"marks":3530,"value":1013,"nodeType":86},{},[3531],{"type":99},{"data":3533,"content":3534,"nodeType":105},{},[3535],{"data":3536,"marks":3537,"value":66,"nodeType":86},{},[],{"metadata":3539,"sys":3542,"fields":3547},{"tags":3540,"concepts":3541},[],[],{"space":3543,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3545,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3544},{"type":12,"linkType":13,"id":14},{"sys":3546},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3548},{"url":1037,"details":3549,"fileName":1042,"contentType":74},{"size":1039,"image":3550},{"width":1041,"height":1041},{"sys":3552,"fields":3555},{"id":3553,"createdAt":3554},"33StZF0PDLqDyesGz8eeTZ","2024-05-10T09:03:55.229Z",{"title":3556,"slug":3557,"articleIntro":3558,"category":3559},"Comment choisir un logiciel de comptabilité pour auto-entrepreneur ?","votre-comptabilite-simplifier-avec-notre-logiciel-de-comptabilite-a","Naviguer dans le monde de l'auto-entrepreneuriat peut être complexe, surtout lorsqu'il s'agit de gérer votre comptabilité. Heureusement, plusieurs logiciels de comptabilité dédiés aux auto-entrepreneurs sont disponibles pour simplifier cette tâche. Qu'il s'agisse de la création de devis, du suivi des règlements ou de la gestion de vos factures et recettes, ces outils sont conçus pour répondre à vos besoins spécifiques. Explorez les différentes options, allant des solutions gratuites aux versions premium, pour trouver celle qui convient le mieux à votre micro-entreprise.",[3560],{"metadata":3561,"sys":3564,"fields":3571},{"tags":3562,"concepts":3563},[],[],{"space":3565,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3567,"publishedVersion":988,"revision":989,"contentType":3569,"locale":29},{"sys":3566},{"type":12,"linkType":13,"id":14},{"sys":3568},{"id":21,"type":12,"linkType":22},{"sys":3570},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3572,"mainTitle":3573,"subtitle":1021,"heroImage":3592,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3574,"content":3575,"nodeType":972},{},[3576,3586],{"data":3577,"content":3578,"nodeType":1014},{},[3579,3582],{"data":3580,"marks":3581,"value":1008,"nodeType":86},{},[],{"data":3583,"marks":3584,"value":1013,"nodeType":86},{},[3585],{"type":99},{"data":3587,"content":3588,"nodeType":105},{},[3589],{"data":3590,"marks":3591,"value":66,"nodeType":86},{},[],{"metadata":3593,"sys":3596,"fields":3601},{"tags":3594,"concepts":3595},[],[],{"space":3597,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3599,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3598},{"type":12,"linkType":13,"id":14},{"sys":3600},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3602},{"url":1037,"details":3603,"fileName":1042,"contentType":74},{"size":1039,"image":3604},{"width":1041,"height":1041},{"sys":3606,"fields":3609},{"id":3607,"createdAt":3608},"2LspIJAdTm5gOfgLoXu2Ho","2026-01-13T13:28:19.606Z",{"title":3610,"slug":3611,"articleIntro":3612,"category":3613},"Acompte de TVA : qu’est-ce et comment le calculer ?","acompte-de-tva","Si votre entreprise est soumise au régime réel simplifié, vous devez verser des acomptes de TVA chaque année. Leur fonctionnement soulève bien souvent des questions : comment déterminer leur montant ? Sur quelle base les calculer ? Quelles sont les échéances à respecter ? Notre guide vous explique en détail comment calculer, moduler et payer vos acomptes de TVA afin d’éviter toute erreur ou pénalité.",[3614],{"metadata":3615,"sys":3618,"fields":3625},{"tags":3616,"concepts":3617},[],[],{"space":3619,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3621,"publishedVersion":988,"revision":989,"contentType":3623,"locale":29},{"sys":3620},{"type":12,"linkType":13,"id":14},{"sys":3622},{"id":21,"type":12,"linkType":22},{"sys":3624},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3626,"mainTitle":3627,"subtitle":1021,"heroImage":3646,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3628,"content":3629,"nodeType":972},{},[3630,3640],{"data":3631,"content":3632,"nodeType":1014},{},[3633,3636],{"data":3634,"marks":3635,"value":1008,"nodeType":86},{},[],{"data":3637,"marks":3638,"value":1013,"nodeType":86},{},[3639],{"type":99},{"data":3641,"content":3642,"nodeType":105},{},[3643],{"data":3644,"marks":3645,"value":66,"nodeType":86},{},[],{"metadata":3647,"sys":3650,"fields":3655},{"tags":3648,"concepts":3649},[],[],{"space":3651,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3653,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3652},{"type":12,"linkType":13,"id":14},{"sys":3654},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3656},{"url":1037,"details":3657,"fileName":1042,"contentType":74},{"size":1039,"image":3658},{"width":1041,"height":1041},{"sys":3660,"fields":3663},{"id":3661,"createdAt":3662},"j5tAxEa4emGo7hEKeDvhE","2022-01-04T09:57:53.313Z",{"title":3664,"slug":3665,"articleIntro":3666,"category":3667},"Comment calculer et valoriser vos stocks final et initial","comment-calculer-et-valoriser-vos-stocks-final-et-initial","Comment calculer votre stock final ? Comment estimer votre stock initial ? Quelle méthode pour valoriser vos stocks... Autant de questions auxquelles ce billet, dédié au compte stock, apportera une réponse claire et illustrée.",[3668],{"metadata":3669,"sys":3672,"fields":3679},{"tags":3670,"concepts":3671},[],[],{"space":3673,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3675,"publishedVersion":988,"revision":989,"contentType":3677,"locale":29},{"sys":3674},{"type":12,"linkType":13,"id":14},{"sys":3676},{"id":21,"type":12,"linkType":22},{"sys":3678},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3680,"mainTitle":3681,"subtitle":1021,"heroImage":3700,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3682,"content":3683,"nodeType":972},{},[3684,3694],{"data":3685,"content":3686,"nodeType":1014},{},[3687,3690],{"data":3688,"marks":3689,"value":1008,"nodeType":86},{},[],{"data":3691,"marks":3692,"value":1013,"nodeType":86},{},[3693],{"type":99},{"data":3695,"content":3696,"nodeType":105},{},[3697],{"data":3698,"marks":3699,"value":66,"nodeType":86},{},[],{"metadata":3701,"sys":3704,"fields":3709},{"tags":3702,"concepts":3703},[],[],{"space":3705,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3707,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3706},{"type":12,"linkType":13,"id":14},{"sys":3708},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3710},{"url":1037,"details":3711,"fileName":1042,"contentType":74},{"size":1039,"image":3712},{"width":1041,"height":1041},{"sys":3714,"fields":3717},{"id":3715,"createdAt":3716},"j0nzcvUkyQ1VFE2P9Tw8C","2024-05-02T13:02:06.721Z",{"title":3718,"slug":3719,"articleIntro":3720,"category":3721},"Comptabilité SCI : Simplifiez votre gestion comptable ","comptabilite-sci-simplifiez-votre-gestion-comptable","La gestion comptable d'une SCI (Société Civile Immobilière) peut parfois s'avérer complexe. Heureusement, il existe des outils performants pour vous aider à simplifier cette tâche. Que vous optiez pour un logiciel comme Pennylane, ComptaSCI ou InfoSCI, ou que vous préfériez un tableur classique, l'essentiel est de choisir une solution adaptée à vos besoins. Cela peut inclure la gestion de la quittance de loyer, le suivi du bilan comptable ou encore la préparation des impôts sur les revenus fonciers. N'oubliez pas, une bonne organisation est la clé d'une comptabilité réussie.",[3722],{"metadata":3723,"sys":3726,"fields":3733},{"tags":3724,"concepts":3725},[],[],{"space":3727,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3729,"publishedVersion":988,"revision":989,"contentType":3731,"locale":29},{"sys":3728},{"type":12,"linkType":13,"id":14},{"sys":3730},{"id":21,"type":12,"linkType":22},{"sys":3732},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3734,"mainTitle":3735,"subtitle":1021,"heroImage":3754,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3736,"content":3737,"nodeType":972},{},[3738,3748],{"data":3739,"content":3740,"nodeType":1014},{},[3741,3744],{"data":3742,"marks":3743,"value":1008,"nodeType":86},{},[],{"data":3745,"marks":3746,"value":1013,"nodeType":86},{},[3747],{"type":99},{"data":3749,"content":3750,"nodeType":105},{},[3751],{"data":3752,"marks":3753,"value":66,"nodeType":86},{},[],{"metadata":3755,"sys":3758,"fields":3763},{"tags":3756,"concepts":3757},[],[],{"space":3759,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3761,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3760},{"type":12,"linkType":13,"id":14},{"sys":3762},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3764},{"url":1037,"details":3765,"fileName":1042,"contentType":74},{"size":1039,"image":3766},{"width":1041,"height":1041},{"sys":3768,"fields":3771},{"id":3769,"createdAt":3770},"2DZ5qvVMmnQq5hriN2WFip","2023-09-06T14:20:52.808Z",{"title":3772,"slug":3773,"articleIntro":-1,"category":3774},"La comptabilité des SCI : tout ce que vous devez savoir","comptabilite-sci",[3775],{"metadata":3776,"sys":3779,"fields":3786},{"tags":3777,"concepts":3778},[],[],{"space":3780,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3782,"publishedVersion":988,"revision":989,"contentType":3784,"locale":29},{"sys":3781},{"type":12,"linkType":13,"id":14},{"sys":3783},{"id":21,"type":12,"linkType":22},{"sys":3785},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3787,"mainTitle":3788,"subtitle":1021,"heroImage":3807,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3789,"content":3790,"nodeType":972},{},[3791,3801],{"data":3792,"content":3793,"nodeType":1014},{},[3794,3797],{"data":3795,"marks":3796,"value":1008,"nodeType":86},{},[],{"data":3798,"marks":3799,"value":1013,"nodeType":86},{},[3800],{"type":99},{"data":3802,"content":3803,"nodeType":105},{},[3804],{"data":3805,"marks":3806,"value":66,"nodeType":86},{},[],{"metadata":3808,"sys":3811,"fields":3816},{"tags":3809,"concepts":3810},[],[],{"space":3812,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3814,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3813},{"type":12,"linkType":13,"id":14},{"sys":3815},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3817},{"url":1037,"details":3818,"fileName":1042,"contentType":74},{"size":1039,"image":3819},{"width":1041,"height":1041},{"sys":3821,"fields":3824},{"id":3822,"createdAt":3823},"3WlWj3EpQoi2RYCKlzn5Nj","2023-04-05T09:40:08.206Z",{"title":3825,"slug":3826,"articleIntro":3827,"category":3828},"Révision comptable : quelle utilité et comment en faire une ? ","revision-comptable","La révision comptable est une étape nécessaire pour vérifier que les comptes annuels de l’entreprise concordent avec la situation financière. Ce processus est avant tout un élément de contrôle. Il s’avère particulièrement utile notamment en cas de soupçons de fraude ou de pratiques douteuses. La révision comptable est par ailleurs une pratique très courante pour assurer la bonne conformité de son entreprise.  ",[3829],{"metadata":3830,"sys":3833,"fields":3840},{"tags":3831,"concepts":3832},[],[],{"space":3834,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3836,"publishedVersion":988,"revision":989,"contentType":3838,"locale":29},{"sys":3835},{"type":12,"linkType":13,"id":14},{"sys":3837},{"id":21,"type":12,"linkType":22},{"sys":3839},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3841,"mainTitle":3842,"subtitle":1021,"heroImage":3861,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3843,"content":3844,"nodeType":972},{},[3845,3855],{"data":3846,"content":3847,"nodeType":1014},{},[3848,3851],{"data":3849,"marks":3850,"value":1008,"nodeType":86},{},[],{"data":3852,"marks":3853,"value":1013,"nodeType":86},{},[3854],{"type":99},{"data":3856,"content":3857,"nodeType":105},{},[3858],{"data":3859,"marks":3860,"value":66,"nodeType":86},{},[],{"metadata":3862,"sys":3865,"fields":3870},{"tags":3863,"concepts":3864},[],[],{"space":3866,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3868,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3867},{"type":12,"linkType":13,"id":14},{"sys":3869},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3871},{"url":1037,"details":3872,"fileName":1042,"contentType":74},{"size":1039,"image":3873},{"width":1041,"height":1041},{"sys":3875,"fields":3878},{"id":3876,"createdAt":3877},"2LnfgAo8L4PLsawxfPZhwB","2020-06-04T14:26:32.676Z",{"title":3879,"slug":3880,"articleIntro":3881,"category":3882},"Comment choisir le meilleur expert-comptable pour son e-commerce ?","comptabilite-e-commerce","Choisir un expert-comptable pour votre e-commerce est une décision cruciale qui peut grandement influencer la gestion de votre entreprise. Dans cet article, nous vous présentons six critères essentiels à considérer pour faire le meilleur choix. De la compréhension des spécificités du e-commerce à l’accessibilité du professionnel, en passant par la qualité de la relation et les services additionnels proposés, ces éléments vous guideront dans votre recherche. Une bonne expertise comptable n’est pas seulement une question de chiffres, mais aussi d’un accompagnement stratégique et personnalisé pour assurer la croissance de votre activité en ligne.",[3883],{"metadata":3884,"sys":3887,"fields":3894},{"tags":3885,"concepts":3886},[],[],{"space":3888,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3890,"publishedVersion":988,"revision":989,"contentType":3892,"locale":29},{"sys":3889},{"type":12,"linkType":13,"id":14},{"sys":3891},{"id":21,"type":12,"linkType":22},{"sys":3893},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3895,"mainTitle":3896,"subtitle":1021,"heroImage":3915,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3897,"content":3898,"nodeType":972},{},[3899,3909],{"data":3900,"content":3901,"nodeType":1014},{},[3902,3905],{"data":3903,"marks":3904,"value":1008,"nodeType":86},{},[],{"data":3906,"marks":3907,"value":1013,"nodeType":86},{},[3908],{"type":99},{"data":3910,"content":3911,"nodeType":105},{},[3912],{"data":3913,"marks":3914,"value":66,"nodeType":86},{},[],{"metadata":3916,"sys":3919,"fields":3924},{"tags":3917,"concepts":3918},[],[],{"space":3920,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3922,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3921},{"type":12,"linkType":13,"id":14},{"sys":3923},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3925},{"url":1037,"details":3926,"fileName":1042,"contentType":74},{"size":1039,"image":3927},{"width":1041,"height":1041},{"sys":3929,"fields":3932},{"id":3930,"createdAt":3931},"KEZWkKuUAuVYWCwm8Fy0X","2024-07-16T15:03:00.174Z",{"title":3933,"slug":3934,"articleIntro":3935,"category":3936},"Logiciel de comptabilité spécialisé pour les TPE","logiciel-de-comptabilite-specialise-pour-les-tpe","Naviguer dans le monde des logiciels de comptabilité peut être intimidant, surtout pour une TPE. Que vous cherchiez un outil simple pour la gestion comptable, un système de facturation efficace, ou un logiciel gratuit, il est essentiel de choisir le meilleur pour votre entreprise. Découvrez notre sélection de solutions, notamment Pennylane, EBP, Axonaut et d'autres, conçues pour répondre spécifiquement aux besoins des petites entreprises.",[3937],{"metadata":3938,"sys":3941,"fields":3948},{"tags":3939,"concepts":3940},[],[],{"space":3942,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3944,"publishedVersion":988,"revision":989,"contentType":3946,"locale":29},{"sys":3943},{"type":12,"linkType":13,"id":14},{"sys":3945},{"id":21,"type":12,"linkType":22},{"sys":3947},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":3949,"mainTitle":3950,"subtitle":1021,"heroImage":3969,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":3951,"content":3952,"nodeType":972},{},[3953,3963],{"data":3954,"content":3955,"nodeType":1014},{},[3956,3959],{"data":3957,"marks":3958,"value":1008,"nodeType":86},{},[],{"data":3960,"marks":3961,"value":1013,"nodeType":86},{},[3962],{"type":99},{"data":3964,"content":3965,"nodeType":105},{},[3966],{"data":3967,"marks":3968,"value":66,"nodeType":86},{},[],{"metadata":3970,"sys":3973,"fields":3978},{"tags":3971,"concepts":3972},[],[],{"space":3974,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":3976,"publishedVersion":1033,"revision":46,"locale":29},{"sys":3975},{"type":12,"linkType":13,"id":14},{"sys":3977},{"id":21,"type":12,"linkType":22},{"title":1035,"file":3979},{"url":1037,"details":3980,"fileName":1042,"contentType":74},{"size":1039,"image":3981},{"width":1041,"height":1041},{"sys":3983,"fields":3986},{"id":3984,"createdAt":3985},"543NnWO5kit9Ko1EdtufBc","2020-10-09T08:00:49.239Z",{"title":3987,"slug":3988,"articleIntro":-1,"category":3989},"Comment enregistrer les tickets restaurant en comptabilité ?","enregistrer-tickets-restaurant-comptabilite",[3990],{"metadata":3991,"sys":3994,"fields":4001},{"tags":3992,"concepts":3993},[],[],{"space":3995,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":3997,"publishedVersion":988,"revision":989,"contentType":3999,"locale":29},{"sys":3996},{"type":12,"linkType":13,"id":14},{"sys":3998},{"id":21,"type":12,"linkType":22},{"sys":4000},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4002,"mainTitle":4003,"subtitle":1021,"heroImage":4022,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4004,"content":4005,"nodeType":972},{},[4006,4016],{"data":4007,"content":4008,"nodeType":1014},{},[4009,4012],{"data":4010,"marks":4011,"value":1008,"nodeType":86},{},[],{"data":4013,"marks":4014,"value":1013,"nodeType":86},{},[4015],{"type":99},{"data":4017,"content":4018,"nodeType":105},{},[4019],{"data":4020,"marks":4021,"value":66,"nodeType":86},{},[],{"metadata":4023,"sys":4026,"fields":4031},{"tags":4024,"concepts":4025},[],[],{"space":4027,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4029,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4028},{"type":12,"linkType":13,"id":14},{"sys":4030},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4032},{"url":1037,"details":4033,"fileName":1042,"contentType":74},{"size":1039,"image":4034},{"width":1041,"height":1041},{"sys":4036,"fields":4039},{"id":4037,"createdAt":4038},"3t8UZU5da70htHD0kkAkio","2023-07-11T15:52:21.790Z",{"title":4040,"slug":4041,"articleIntro":-1,"category":4042},"Tout savoir sur la facture d’avoir et comment en faire une ","tout-savoir-sur-la-facture-davoir-et-comment-en-faire-une",[4043],{"metadata":4044,"sys":4047,"fields":4054},{"tags":4045,"concepts":4046},[],[],{"space":4048,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4050,"publishedVersion":988,"revision":989,"contentType":4052,"locale":29},{"sys":4049},{"type":12,"linkType":13,"id":14},{"sys":4051},{"id":21,"type":12,"linkType":22},{"sys":4053},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4055,"mainTitle":4056,"subtitle":1021,"heroImage":4075,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4057,"content":4058,"nodeType":972},{},[4059,4069],{"data":4060,"content":4061,"nodeType":1014},{},[4062,4065],{"data":4063,"marks":4064,"value":1008,"nodeType":86},{},[],{"data":4066,"marks":4067,"value":1013,"nodeType":86},{},[4068],{"type":99},{"data":4070,"content":4071,"nodeType":105},{},[4072],{"data":4073,"marks":4074,"value":66,"nodeType":86},{},[],{"metadata":4076,"sys":4079,"fields":4084},{"tags":4077,"concepts":4078},[],[],{"space":4080,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4082,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4081},{"type":12,"linkType":13,"id":14},{"sys":4083},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4085},{"url":1037,"details":4086,"fileName":1042,"contentType":74},{"size":1039,"image":4087},{"width":1041,"height":1041},{"sys":4089,"fields":4092},{"id":4090,"createdAt":4091},"1zkEdsmeveJBrPWEi2ffxS","2024-05-02T13:23:55.139Z",{"title":4093,"slug":4094,"articleIntro":4095,"category":4096},"5 conseils pour optimiser les fonctionnalités d'un logiciel de comptabilité","5-conseils-pour-optiliser-les-fonctionnalites-dun-logiciel-de-comptabilite","Optimiser l'utilisation d'un logiciel de comptabilité est essentiel pour la gestion efficace de votre entreprise. Ces outils informatiques, dotés de nombreuses fonctionnalités, assurent des tâches cruciales telles que la conformité à la réglementation fiscale, la gestion des comptes généraux et auxiliaires, et bien plus encore. Découvrez nos cinq conseils pour tirer le meilleur parti de ces logiciels et faciliter votre comptabilité.",[4097],{"metadata":4098,"sys":4101,"fields":4108},{"tags":4099,"concepts":4100},[],[],{"space":4102,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4104,"publishedVersion":988,"revision":989,"contentType":4106,"locale":29},{"sys":4103},{"type":12,"linkType":13,"id":14},{"sys":4105},{"id":21,"type":12,"linkType":22},{"sys":4107},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4109,"mainTitle":4110,"subtitle":1021,"heroImage":4129,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4111,"content":4112,"nodeType":972},{},[4113,4123],{"data":4114,"content":4115,"nodeType":1014},{},[4116,4119],{"data":4117,"marks":4118,"value":1008,"nodeType":86},{},[],{"data":4120,"marks":4121,"value":1013,"nodeType":86},{},[4122],{"type":99},{"data":4124,"content":4125,"nodeType":105},{},[4126],{"data":4127,"marks":4128,"value":66,"nodeType":86},{},[],{"metadata":4130,"sys":4133,"fields":4138},{"tags":4131,"concepts":4132},[],[],{"space":4134,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4136,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4135},{"type":12,"linkType":13,"id":14},{"sys":4137},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4139},{"url":1037,"details":4140,"fileName":1042,"contentType":74},{"size":1039,"image":4141},{"width":1041,"height":1041},{"sys":4143,"fields":4146},{"id":4144,"createdAt":4145},"5NJpFFT3iCbxQpbqomPWjb","2024-02-19T10:00:34.845Z",{"title":4147,"slug":4148,"articleIntro":4149,"category":4150},"Quelles sont les règles à suivre en ce qui concerne la comptabilité d'une entreprise individuelle ?","quelles-sont-les-regles-a-suivre-en-ce-qui-concerne-la-comptabilite-dune","La gestion de la comptabilité d'une entreprise individuelle peut s'avérer complexe, étant donné les différentes obligations légales à respecter. Des éléments tels que la tenue des comptes, l'élaboration du bilan et les déclarations fiscales sont autant de tâches nécessaires. Cependant, l'assistance d'un expert-comptable n'est pas toujours obligatoire. Voici un aperçu des règles essentielles à suivre pour une gestion comptable efficace.",[4151],{"metadata":4152,"sys":4155,"fields":4162},{"tags":4153,"concepts":4154},[],[],{"space":4156,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4158,"publishedVersion":988,"revision":989,"contentType":4160,"locale":29},{"sys":4157},{"type":12,"linkType":13,"id":14},{"sys":4159},{"id":21,"type":12,"linkType":22},{"sys":4161},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4163,"mainTitle":4164,"subtitle":1021,"heroImage":4183,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4165,"content":4166,"nodeType":972},{},[4167,4177],{"data":4168,"content":4169,"nodeType":1014},{},[4170,4173],{"data":4171,"marks":4172,"value":1008,"nodeType":86},{},[],{"data":4174,"marks":4175,"value":1013,"nodeType":86},{},[4176],{"type":99},{"data":4178,"content":4179,"nodeType":105},{},[4180],{"data":4181,"marks":4182,"value":66,"nodeType":86},{},[],{"metadata":4184,"sys":4187,"fields":4192},{"tags":4185,"concepts":4186},[],[],{"space":4188,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4190,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4189},{"type":12,"linkType":13,"id":14},{"sys":4191},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4193},{"url":1037,"details":4194,"fileName":1042,"contentType":74},{"size":1039,"image":4195},{"width":1041,"height":1041},{"sys":4197,"fields":4200},{"id":4198,"createdAt":4199},"2Tww9U4DNh6yRuOfujXbAL","2023-10-26T16:22:45.705Z",{"title":4201,"slug":4202,"articleIntro":4203,"category":4204},"Comment maîtriser la comptabilité de trésorerie en 2025 ?","comptabilite-de-tresorerie","La comptabilité de trésorerie est un mode incontournable pour les petites entreprises désireuses d'optimiser leur gestion financière. En enregistrant les transactions au moment où l'argent est effectivement échangé, cette méthode offre une visibilité immédiate sur la liquidité de l'entreprise. Ce guide vous présente les avantages de la comptabilité de trésorerie, ainsi que des étapes pratiques pour sa mise en œuvre, afin d'aider les dirigeants à naviguer entre les obligations réglementaires et la gestion efficace de leurs finances. Découvrez comment elle peut transformer votre approche comptable et simplifier vos démarches.",[4205],{"metadata":4206,"sys":4209,"fields":4216},{"tags":4207,"concepts":4208},[],[],{"space":4210,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4212,"publishedVersion":988,"revision":989,"contentType":4214,"locale":29},{"sys":4211},{"type":12,"linkType":13,"id":14},{"sys":4213},{"id":21,"type":12,"linkType":22},{"sys":4215},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4217,"mainTitle":4218,"subtitle":1021,"heroImage":4237,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4219,"content":4220,"nodeType":972},{},[4221,4231],{"data":4222,"content":4223,"nodeType":1014},{},[4224,4227],{"data":4225,"marks":4226,"value":1008,"nodeType":86},{},[],{"data":4228,"marks":4229,"value":1013,"nodeType":86},{},[4230],{"type":99},{"data":4232,"content":4233,"nodeType":105},{},[4234],{"data":4235,"marks":4236,"value":66,"nodeType":86},{},[],{"metadata":4238,"sys":4241,"fields":4246},{"tags":4239,"concepts":4240},[],[],{"space":4242,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4244,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4243},{"type":12,"linkType":13,"id":14},{"sys":4245},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4247},{"url":1037,"details":4248,"fileName":1042,"contentType":74},{"size":1039,"image":4249},{"width":1041,"height":1041},{"sys":4251,"fields":4254},{"id":4252,"createdAt":4253},"5uLvJrDEIeIwCLSfw28NfG","2024-07-16T15:27:16.727Z",{"title":4255,"slug":4256,"articleIntro":4257,"category":4258},"Comptabilité TVA : cadeau client, TVA étrangère et intracommunautaire","comptabilite-tva-cadeau-client-tva-etrangere-et-intracommunautaire","La gestion de la TVA est un aspect complexe et crucial de la comptabilité d'entreprise. Que ce soit en matière de comptabilisation, d'exigibilité ou de déclaration, chaque détail compte. Saisir correctement les écritures, comprendre le régime de débit ou d'encaissement, et savoir quand la TVA devient exigible sont des compétences essentielles. Découvrez comment naviguer dans ce domaine, de la collecte à la liquidation de la TVA.",[4259],{"metadata":4260,"sys":4263,"fields":4270},{"tags":4261,"concepts":4262},[],[],{"space":4264,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4266,"publishedVersion":988,"revision":989,"contentType":4268,"locale":29},{"sys":4265},{"type":12,"linkType":13,"id":14},{"sys":4267},{"id":21,"type":12,"linkType":22},{"sys":4269},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4271,"mainTitle":4272,"subtitle":1021,"heroImage":4291,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4273,"content":4274,"nodeType":972},{},[4275,4285],{"data":4276,"content":4277,"nodeType":1014},{},[4278,4281],{"data":4279,"marks":4280,"value":1008,"nodeType":86},{},[],{"data":4282,"marks":4283,"value":1013,"nodeType":86},{},[4284],{"type":99},{"data":4286,"content":4287,"nodeType":105},{},[4288],{"data":4289,"marks":4290,"value":66,"nodeType":86},{},[],{"metadata":4292,"sys":4295,"fields":4300},{"tags":4293,"concepts":4294},[],[],{"space":4296,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4298,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4297},{"type":12,"linkType":13,"id":14},{"sys":4299},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4301},{"url":1037,"details":4302,"fileName":1042,"contentType":74},{"size":1039,"image":4303},{"width":1041,"height":1041},{"sys":4305,"fields":4308},{"id":4306,"createdAt":4307},"7CWYQ9WrJY4JUBYAZiY1Ff","2025-03-04T10:46:42.434Z",{"title":4309,"slug":4310,"articleIntro":4311,"category":4312},"Comprendre la balance comptable","balance-comptable","Si la balance comptable n’est pas obligatoire en comptabilité, elle reste un outil fondamental pour vérifier l'exactitude des écritures et fournir une vision globale de la situation financière d'une entreprise. Trois formes de balance comptable existent : la balance comptable générale, la balance comptable auxiliaire et la banane comptable âgée. Nous faisons le point.",[4313],{"metadata":4314,"sys":4317,"fields":4324},{"tags":4315,"concepts":4316},[],[],{"space":4318,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4320,"publishedVersion":988,"revision":989,"contentType":4322,"locale":29},{"sys":4319},{"type":12,"linkType":13,"id":14},{"sys":4321},{"id":21,"type":12,"linkType":22},{"sys":4323},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4325,"mainTitle":4326,"subtitle":1021,"heroImage":4345,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4327,"content":4328,"nodeType":972},{},[4329,4339],{"data":4330,"content":4331,"nodeType":1014},{},[4332,4335],{"data":4333,"marks":4334,"value":1008,"nodeType":86},{},[],{"data":4336,"marks":4337,"value":1013,"nodeType":86},{},[4338],{"type":99},{"data":4340,"content":4341,"nodeType":105},{},[4342],{"data":4343,"marks":4344,"value":66,"nodeType":86},{},[],{"metadata":4346,"sys":4349,"fields":4354},{"tags":4347,"concepts":4348},[],[],{"space":4350,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4352,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4351},{"type":12,"linkType":13,"id":14},{"sys":4353},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4355},{"url":1037,"details":4356,"fileName":1042,"contentType":74},{"size":1039,"image":4357},{"width":1041,"height":1041},{"sys":4359,"fields":4362},{"id":4360,"createdAt":4361},"3dR0Up9vuKFKo2T1irT5Nn","2024-02-14T10:54:32.470Z",{"title":4363,"slug":4364,"articleIntro":4365,"category":4366},"Comptabilité association : tout ce que vous devez savoir ","comptabilite-association-ce-quil-faut-savoir","La gestion de la comptabilité d’une association est essentielle, quelle que soit sa taille, son domaine d’activité et ses sources de financement. Elle offre un aperçu précis de la situation économique de la structure et assure une certaine transparence. Que vous soyez une petite association loi 1901 ou une structure plus grande, il est indispensable de comprendre les obligations comptables, les différents types de comptabilité et les outils disponibles. Nous vous livrons ici toutes les clés pour maîtriser la comptabilité associative.  ",[4367],{"metadata":4368,"sys":4371,"fields":4378},{"tags":4369,"concepts":4370},[],[],{"space":4372,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4374,"publishedVersion":988,"revision":989,"contentType":4376,"locale":29},{"sys":4373},{"type":12,"linkType":13,"id":14},{"sys":4375},{"id":21,"type":12,"linkType":22},{"sys":4377},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4379,"mainTitle":4380,"subtitle":1021,"heroImage":4399,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4381,"content":4382,"nodeType":972},{},[4383,4393],{"data":4384,"content":4385,"nodeType":1014},{},[4386,4389],{"data":4387,"marks":4388,"value":1008,"nodeType":86},{},[],{"data":4390,"marks":4391,"value":1013,"nodeType":86},{},[4392],{"type":99},{"data":4394,"content":4395,"nodeType":105},{},[4396],{"data":4397,"marks":4398,"value":66,"nodeType":86},{},[],{"metadata":4400,"sys":4403,"fields":4408},{"tags":4401,"concepts":4402},[],[],{"space":4404,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4406,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4405},{"type":12,"linkType":13,"id":14},{"sys":4407},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4409},{"url":1037,"details":4410,"fileName":1042,"contentType":74},{"size":1039,"image":4411},{"width":1041,"height":1041},{"sys":4413,"fields":4416},{"id":4414,"createdAt":4415},"21bfZlGQPLUo7UFhAvq2yX","2021-08-30T09:12:15.539Z",{"title":4417,"slug":4418,"articleIntro":-1,"category":4419},"Taux de remplissage d’un restaurant : tout savoir","taux-de-remplissage-dun-restaurant-tout-savoir",[4420],{"metadata":4421,"sys":4424,"fields":4431},{"tags":4422,"concepts":4423},[],[],{"space":4425,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4427,"publishedVersion":988,"revision":989,"contentType":4429,"locale":29},{"sys":4426},{"type":12,"linkType":13,"id":14},{"sys":4428},{"id":21,"type":12,"linkType":22},{"sys":4430},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4432,"mainTitle":4433,"subtitle":1021,"heroImage":4452,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4434,"content":4435,"nodeType":972},{},[4436,4446],{"data":4437,"content":4438,"nodeType":1014},{},[4439,4442],{"data":4440,"marks":4441,"value":1008,"nodeType":86},{},[],{"data":4443,"marks":4444,"value":1013,"nodeType":86},{},[4445],{"type":99},{"data":4447,"content":4448,"nodeType":105},{},[4449],{"data":4450,"marks":4451,"value":66,"nodeType":86},{},[],{"metadata":4453,"sys":4456,"fields":4461},{"tags":4454,"concepts":4455},[],[],{"space":4457,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4459,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4458},{"type":12,"linkType":13,"id":14},{"sys":4460},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4462},{"url":1037,"details":4463,"fileName":1042,"contentType":74},{"size":1039,"image":4464},{"width":1041,"height":1041},{"sys":4466,"fields":4469},{"id":4467,"createdAt":4468},"5LVASyVxQ6w9Ve2Kip7SsK","2025-03-04T10:46:02.246Z",{"title":4470,"slug":4471,"articleIntro":4472,"category":4473},"Quelles sont les charges fixes d’une entreprise ?","charges-fixes","Inhérentes au fonctionnement d’une entreprise, les charges fixes peuvent peser lourd dans la trésorerie. Mais de quelles charges parle-t-on exactement ? Comment les calculer et quel est leur impact sur la rentabilité d’une entreprise ? On lève le voile sur ces charges (pas si) incompressibles (que ça).",[4474],{"metadata":4475,"sys":4478,"fields":4485},{"tags":4476,"concepts":4477},[],[],{"space":4479,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4481,"publishedVersion":988,"revision":989,"contentType":4483,"locale":29},{"sys":4480},{"type":12,"linkType":13,"id":14},{"sys":4482},{"id":21,"type":12,"linkType":22},{"sys":4484},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4486,"mainTitle":4487,"subtitle":1021,"heroImage":4506,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4488,"content":4489,"nodeType":972},{},[4490,4500],{"data":4491,"content":4492,"nodeType":1014},{},[4493,4496],{"data":4494,"marks":4495,"value":1008,"nodeType":86},{},[],{"data":4497,"marks":4498,"value":1013,"nodeType":86},{},[4499],{"type":99},{"data":4501,"content":4502,"nodeType":105},{},[4503],{"data":4504,"marks":4505,"value":66,"nodeType":86},{},[],{"metadata":4507,"sys":4510,"fields":4515},{"tags":4508,"concepts":4509},[],[],{"space":4511,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4513,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4512},{"type":12,"linkType":13,"id":14},{"sys":4514},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4516},{"url":1037,"details":4517,"fileName":1042,"contentType":74},{"size":1039,"image":4518},{"width":1041,"height":1041},{"sys":4520,"fields":4523},{"id":4521,"createdAt":4522},"3rfkM2JeeEWUPgVllYENLd","2024-03-24T15:59:44.925Z",{"title":4524,"slug":4525,"articleIntro":4526,"category":4527},"Comment trouver un logiciel de comptabilité simple à utiliser ?","comment-trouver-un-logiciel-de-comptabilite-simple-a-utiliser","La recherche du logiciel de comptabilité parfait peut être un défi, surtout pour les dirigeants de TPE qui requièrent un outil simple et efficace. Il existe une multitude de solutions, payantes ou gratuites, comme Pennylane, Axonaut, Sinao... Certains, comme Excel ou Grisbi, sont même gratuits. Le choix se fera en fonction des besoins spécifiques de votre entreprise: facturation, gestion comptable simplifiée, ou encore prise en main rapide. Nous vous guiderons pour faire le meilleur choix.",[4528],{"metadata":4529,"sys":4532,"fields":4539},{"tags":4530,"concepts":4531},[],[],{"space":4533,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4535,"publishedVersion":988,"revision":989,"contentType":4537,"locale":29},{"sys":4534},{"type":12,"linkType":13,"id":14},{"sys":4536},{"id":21,"type":12,"linkType":22},{"sys":4538},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4540,"mainTitle":4541,"subtitle":1021,"heroImage":4560,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4542,"content":4543,"nodeType":972},{},[4544,4554],{"data":4545,"content":4546,"nodeType":1014},{},[4547,4550],{"data":4548,"marks":4549,"value":1008,"nodeType":86},{},[],{"data":4551,"marks":4552,"value":1013,"nodeType":86},{},[4553],{"type":99},{"data":4555,"content":4556,"nodeType":105},{},[4557],{"data":4558,"marks":4559,"value":66,"nodeType":86},{},[],{"metadata":4561,"sys":4564,"fields":4569},{"tags":4562,"concepts":4563},[],[],{"space":4565,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4567,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4566},{"type":12,"linkType":13,"id":14},{"sys":4568},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4570},{"url":1037,"details":4571,"fileName":1042,"contentType":74},{"size":1039,"image":4572},{"width":1041,"height":1041},{"sys":4574,"fields":4577},{"id":4575,"createdAt":4576},"6oSTDhoZEHRvafeOsowI4C","2024-02-14T10:11:36.121Z",{"title":4578,"slug":4579,"articleIntro":4580,"category":4581},"Compte de résultat prévisionnel : Prévoir sa comptabilité","compte-de-resultat-previsionnel-prevoir-sa-comptabilite","En matière de comptabilité, le compte de résultat prévisionnel est un outil essentiel pour toute entreprise. Il s'agit d'un tableau financier détaillé, permettant d'anticiper les produits et charges de l'entreprise pour un exercice comptable donné. Ce document stratégique, souvent intégré dans le business plan, permet d'évaluer la viabilité d'un projet en synthétisant l'activité économique prévue. Il est calculé en soustrayant les coûts variables et fixes du chiffre d'affaires. Ainsi, on peut déterminer un résultat net, qu'il soit bénéfice ou perte.",[4582],{"metadata":4583,"sys":4586,"fields":4593},{"tags":4584,"concepts":4585},[],[],{"space":4587,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4589,"publishedVersion":988,"revision":989,"contentType":4591,"locale":29},{"sys":4588},{"type":12,"linkType":13,"id":14},{"sys":4590},{"id":21,"type":12,"linkType":22},{"sys":4592},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4594,"mainTitle":4595,"subtitle":1021,"heroImage":4614,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4596,"content":4597,"nodeType":972},{},[4598,4608],{"data":4599,"content":4600,"nodeType":1014},{},[4601,4604],{"data":4602,"marks":4603,"value":1008,"nodeType":86},{},[],{"data":4605,"marks":4606,"value":1013,"nodeType":86},{},[4607],{"type":99},{"data":4609,"content":4610,"nodeType":105},{},[4611],{"data":4612,"marks":4613,"value":66,"nodeType":86},{},[],{"metadata":4615,"sys":4618,"fields":4623},{"tags":4616,"concepts":4617},[],[],{"space":4619,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4621,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4620},{"type":12,"linkType":13,"id":14},{"sys":4622},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4624},{"url":1037,"details":4625,"fileName":1042,"contentType":74},{"size":1039,"image":4626},{"width":1041,"height":1041},{"sys":4628,"fields":4631},{"id":4629,"createdAt":4630},"4lXMwnmHyT3N0FkLkxeLEM","2024-05-29T11:30:36.780Z",{"title":4632,"slug":4633,"articleIntro":4634,"category":4635},"Journal d'achat : Suivi précis des achats","journal-dachat-suivi-precis-des-achats","Le journal d'achat est un outil essentiel dans la gestion comptable d'une entreprise. Il permet l'enregistrement précis de toutes les transactions d'achat, qu'il s'agisse de marchandises, de matières premières ou de frais généraux. Ce document obligatoire offre un aperçu détaillé des dépenses, facilitant ainsi le suivi et le contrôle des dettes fournisseurs. Apprenez comment remplir, enregistrer et comptabiliser efficacement chaque écriture dans votre journal d'achat.",[4636],{"metadata":4637,"sys":4640,"fields":4647},{"tags":4638,"concepts":4639},[],[],{"space":4641,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4643,"publishedVersion":988,"revision":989,"contentType":4645,"locale":29},{"sys":4642},{"type":12,"linkType":13,"id":14},{"sys":4644},{"id":21,"type":12,"linkType":22},{"sys":4646},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4648,"mainTitle":4649,"subtitle":1021,"heroImage":4668,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4650,"content":4651,"nodeType":972},{},[4652,4662],{"data":4653,"content":4654,"nodeType":1014},{},[4655,4658],{"data":4656,"marks":4657,"value":1008,"nodeType":86},{},[],{"data":4659,"marks":4660,"value":1013,"nodeType":86},{},[4661],{"type":99},{"data":4663,"content":4664,"nodeType":105},{},[4665],{"data":4666,"marks":4667,"value":66,"nodeType":86},{},[],{"metadata":4669,"sys":4672,"fields":4677},{"tags":4670,"concepts":4671},[],[],{"space":4673,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4675,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4674},{"type":12,"linkType":13,"id":14},{"sys":4676},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4678},{"url":1037,"details":4679,"fileName":1042,"contentType":74},{"size":1039,"image":4680},{"width":1041,"height":1041},{"sys":4682,"fields":4685},{"id":4683,"createdAt":4684},"4xg5dNh6UOsqV6ZJEK0NqF","2025-07-07T14:56:16.084Z",{"title":4686,"slug":4687,"articleIntro":4688,"category":4689},"Quel est le meilleur logiciel de comptabilité pour association ? Comparatif 2025","meilleur-logiciel-comptabilite-association","Choisir un logiciel de comptabilité pour une association peut s'avérer complexe tant les besoins diffèrent selon les structures. Plusieurs éditeurs ont développé des solutions spécifiques à la comptabilité associative. Ce guide 2026 vous aide à identifier le logiciel de comptabilité adapté à votre association pour gérer plus facilement obligations légales, gestion des adhésions, suivi des dons ou encore production de rapports financiers, en tenant compte de critères essentiels comme la conformité avec les législations en vigueur, la facilité d'utilisation, les fonctionnalités clés ou encore le prix.",[4690],{"metadata":4691,"sys":4694,"fields":4701},{"tags":4692,"concepts":4693},[],[],{"space":4695,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4697,"publishedVersion":988,"revision":989,"contentType":4699,"locale":29},{"sys":4696},{"type":12,"linkType":13,"id":14},{"sys":4698},{"id":21,"type":12,"linkType":22},{"sys":4700},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4702,"mainTitle":4703,"subtitle":1021,"heroImage":4722,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4704,"content":4705,"nodeType":972},{},[4706,4716],{"data":4707,"content":4708,"nodeType":1014},{},[4709,4712],{"data":4710,"marks":4711,"value":1008,"nodeType":86},{},[],{"data":4713,"marks":4714,"value":1013,"nodeType":86},{},[4715],{"type":99},{"data":4717,"content":4718,"nodeType":105},{},[4719],{"data":4720,"marks":4721,"value":66,"nodeType":86},{},[],{"metadata":4723,"sys":4726,"fields":4731},{"tags":4724,"concepts":4725},[],[],{"space":4727,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4729,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4728},{"type":12,"linkType":13,"id":14},{"sys":4730},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4732},{"url":1037,"details":4733,"fileName":1042,"contentType":74},{"size":1039,"image":4734},{"width":1041,"height":1041},{"sys":4736,"fields":4739},{"id":4737,"createdAt":4738},"3vw164384Tkfuzg15OTs5R","2023-08-09T13:40:36.857Z",{"title":4740,"slug":4741,"articleIntro":-1,"category":4742},"Facture dématérialisée obligatoire en 2026 : comment la mettre en place ?","facture-dematerialisee-obligatoire-en-2024-comment-la-mettre-en-place",[4743],{"metadata":4744,"sys":4747,"fields":4754},{"tags":4745,"concepts":4746},[],[],{"space":4748,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4750,"publishedVersion":988,"revision":989,"contentType":4752,"locale":29},{"sys":4749},{"type":12,"linkType":13,"id":14},{"sys":4751},{"id":21,"type":12,"linkType":22},{"sys":4753},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4755,"mainTitle":4756,"subtitle":1021,"heroImage":4775,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4757,"content":4758,"nodeType":972},{},[4759,4769],{"data":4760,"content":4761,"nodeType":1014},{},[4762,4765],{"data":4763,"marks":4764,"value":1008,"nodeType":86},{},[],{"data":4766,"marks":4767,"value":1013,"nodeType":86},{},[4768],{"type":99},{"data":4770,"content":4771,"nodeType":105},{},[4772],{"data":4773,"marks":4774,"value":66,"nodeType":86},{},[],{"metadata":4776,"sys":4779,"fields":4784},{"tags":4777,"concepts":4778},[],[],{"space":4780,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4782,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4781},{"type":12,"linkType":13,"id":14},{"sys":4783},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4785},{"url":1037,"details":4786,"fileName":1042,"contentType":74},{"size":1039,"image":4787},{"width":1041,"height":1041},{"sys":4789,"fields":4792},{"id":4790,"createdAt":4791},"4B8DdFEmQevwYyrHGzEsY1","2023-07-10T09:50:34.921Z",{"title":4793,"slug":4794,"articleIntro":-1,"category":4795},"Mentions obligatoires facture : quels éléments inscrire ?","mentions-obligatoires-facture-quels-elements-inscrire",[4796],{"metadata":4797,"sys":4800,"fields":4807},{"tags":4798,"concepts":4799},[],[],{"space":4801,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4803,"publishedVersion":988,"revision":989,"contentType":4805,"locale":29},{"sys":4802},{"type":12,"linkType":13,"id":14},{"sys":4804},{"id":21,"type":12,"linkType":22},{"sys":4806},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4808,"mainTitle":4809,"subtitle":1021,"heroImage":4828,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4810,"content":4811,"nodeType":972},{},[4812,4822],{"data":4813,"content":4814,"nodeType":1014},{},[4815,4818],{"data":4816,"marks":4817,"value":1008,"nodeType":86},{},[],{"data":4819,"marks":4820,"value":1013,"nodeType":86},{},[4821],{"type":99},{"data":4823,"content":4824,"nodeType":105},{},[4825],{"data":4826,"marks":4827,"value":66,"nodeType":86},{},[],{"metadata":4829,"sys":4832,"fields":4837},{"tags":4830,"concepts":4831},[],[],{"space":4833,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4835,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4834},{"type":12,"linkType":13,"id":14},{"sys":4836},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4838},{"url":1037,"details":4839,"fileName":1042,"contentType":74},{"size":1039,"image":4840},{"width":1041,"height":1041},{"sys":4842,"fields":4845},{"id":4843,"createdAt":4844},"5L6QK3NCTBRGPZNJNQpRgl","2025-03-05T14:48:27.873Z",{"title":4846,"slug":4847,"articleIntro":4848,"category":4849},"Faire sa comptabilité sur Excel : est-ce une bonne idée ?","comptabilite-sur-excel","Quelle que soit la taille de votre entreprise, la gestion comptable est un impératif. Tableur, logiciel en ligne gratuit ou payant, outil développé en interne… Il existe diverses façons de gérer sa compta professionnelle. Pour des raisons économiques ou par habitude, certaines entreprises choisissent de faire leur comptabilité sur Excel. Ce logiciel ultra puissant, accessible et modulable développé par Microsoft est un outil performant qui présente, malgré tout, quelques limites. Pour une gestion comptable optimale, suivez nos conseils sur l’utilisation d’Excel à bon escient.",[4850],{"metadata":4851,"sys":4854,"fields":4861},{"tags":4852,"concepts":4853},[],[],{"space":4855,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4857,"publishedVersion":988,"revision":989,"contentType":4859,"locale":29},{"sys":4856},{"type":12,"linkType":13,"id":14},{"sys":4858},{"id":21,"type":12,"linkType":22},{"sys":4860},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4862,"mainTitle":4863,"subtitle":1021,"heroImage":4882,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4864,"content":4865,"nodeType":972},{},[4866,4876],{"data":4867,"content":4868,"nodeType":1014},{},[4869,4872],{"data":4870,"marks":4871,"value":1008,"nodeType":86},{},[],{"data":4873,"marks":4874,"value":1013,"nodeType":86},{},[4875],{"type":99},{"data":4877,"content":4878,"nodeType":105},{},[4879],{"data":4880,"marks":4881,"value":66,"nodeType":86},{},[],{"metadata":4883,"sys":4886,"fields":4891},{"tags":4884,"concepts":4885},[],[],{"space":4887,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4889,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4888},{"type":12,"linkType":13,"id":14},{"sys":4890},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4892},{"url":1037,"details":4893,"fileName":1042,"contentType":74},{"size":1039,"image":4894},{"width":1041,"height":1041},{"sys":4896,"fields":4899},{"id":4897,"createdAt":4898},"5bkMpJJyL7pM1K44kfLMc1","2020-10-13T08:00:40.310Z",{"title":4900,"slug":4901,"articleIntro":-1,"category":4902},"Quelles sont les spécificités comptables des restaurants ?","quelles-sont-les-specificites-comptables-des-restaurants",[4903],{"metadata":4904,"sys":4907,"fields":4914},{"tags":4905,"concepts":4906},[],[],{"space":4908,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4910,"publishedVersion":988,"revision":989,"contentType":4912,"locale":29},{"sys":4909},{"type":12,"linkType":13,"id":14},{"sys":4911},{"id":21,"type":12,"linkType":22},{"sys":4913},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4915,"mainTitle":4916,"subtitle":1021,"heroImage":4935,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4917,"content":4918,"nodeType":972},{},[4919,4929],{"data":4920,"content":4921,"nodeType":1014},{},[4922,4925],{"data":4923,"marks":4924,"value":1008,"nodeType":86},{},[],{"data":4926,"marks":4927,"value":1013,"nodeType":86},{},[4928],{"type":99},{"data":4930,"content":4931,"nodeType":105},{},[4932],{"data":4933,"marks":4934,"value":66,"nodeType":86},{},[],{"metadata":4936,"sys":4939,"fields":4944},{"tags":4937,"concepts":4938},[],[],{"space":4940,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4942,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4941},{"type":12,"linkType":13,"id":14},{"sys":4943},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4945},{"url":1037,"details":4946,"fileName":1042,"contentType":74},{"size":1039,"image":4947},{"width":1041,"height":1041},{"sys":4949,"fields":4952},{"id":4950,"createdAt":4951},"6ZUyqzU6r7vo0oWXhUahL7","2026-01-13T13:23:59.434Z",{"title":4953,"slug":4954,"articleIntro":4955,"category":4956},"CA12 : échéances, calcul et étapes clés de la déclaration de TVA","ca12","Le formulaire de TVA CA12 doit être rempli et déposé chaque année par de nombreuses entreprises afin de régulariser la TVA due sur l’année passée. Il est important de bien comprendre cette déclaration pour éviter toute erreur ou oubli pouvant entraîner des sanctions financières. Échéances, calcul des acomptes, remplissage du formulaire, procédure d’envoi… nous vous guidons de A à Z !",[4957],{"metadata":4958,"sys":4961,"fields":4968},{"tags":4959,"concepts":4960},[],[],{"space":4962,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":4964,"publishedVersion":988,"revision":989,"contentType":4966,"locale":29},{"sys":4963},{"type":12,"linkType":13,"id":14},{"sys":4965},{"id":21,"type":12,"linkType":22},{"sys":4967},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":4969,"mainTitle":4970,"subtitle":1021,"heroImage":4989,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":4971,"content":4972,"nodeType":972},{},[4973,4983],{"data":4974,"content":4975,"nodeType":1014},{},[4976,4979],{"data":4977,"marks":4978,"value":1008,"nodeType":86},{},[],{"data":4980,"marks":4981,"value":1013,"nodeType":86},{},[4982],{"type":99},{"data":4984,"content":4985,"nodeType":105},{},[4986],{"data":4987,"marks":4988,"value":66,"nodeType":86},{},[],{"metadata":4990,"sys":4993,"fields":4998},{"tags":4991,"concepts":4992},[],[],{"space":4994,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":4996,"publishedVersion":1033,"revision":46,"locale":29},{"sys":4995},{"type":12,"linkType":13,"id":14},{"sys":4997},{"id":21,"type":12,"linkType":22},{"title":1035,"file":4999},{"url":1037,"details":5000,"fileName":1042,"contentType":74},{"size":1039,"image":5001},{"width":1041,"height":1041},{"sys":5003,"fields":5006},{"id":5004,"createdAt":5005},"70H2z5RU5vQlRtT5aF9CmH","2024-05-29T11:20:01.400Z",{"title":5007,"slug":5008,"articleIntro":5009,"category":5010},"Comment comptabiliser les frais bancaires ?","comptabiliser-les-frais-bancaires-methodes-et-bonnes-pratiques","La comptabilisation des frais bancaires est souvent source de confusion dans la gestion financière d’une entreprise. Que ce soient les agios, les commissions ou les intérêts débiteurs, tous doivent être correctement enregistrés dans les comptes appropriés, tels que le compte 627 ou 661. Cela implique également une bonne maîtrise du plan comptable et une compréhension claire des charges financières. Voici comment intégrer vos frais bancaires à votre compte comptable.",[5011],{"metadata":5012,"sys":5015,"fields":5022},{"tags":5013,"concepts":5014},[],[],{"space":5016,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5018,"publishedVersion":988,"revision":989,"contentType":5020,"locale":29},{"sys":5017},{"type":12,"linkType":13,"id":14},{"sys":5019},{"id":21,"type":12,"linkType":22},{"sys":5021},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5023,"mainTitle":5024,"subtitle":1021,"heroImage":5043,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5025,"content":5026,"nodeType":972},{},[5027,5037],{"data":5028,"content":5029,"nodeType":1014},{},[5030,5033],{"data":5031,"marks":5032,"value":1008,"nodeType":86},{},[],{"data":5034,"marks":5035,"value":1013,"nodeType":86},{},[5036],{"type":99},{"data":5038,"content":5039,"nodeType":105},{},[5040],{"data":5041,"marks":5042,"value":66,"nodeType":86},{},[],{"metadata":5044,"sys":5047,"fields":5052},{"tags":5045,"concepts":5046},[],[],{"space":5048,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5050,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5049},{"type":12,"linkType":13,"id":14},{"sys":5051},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5053},{"url":1037,"details":5054,"fileName":1042,"contentType":74},{"size":1039,"image":5055},{"width":1041,"height":1041},{"sys":5057,"fields":5060},{"id":5058,"createdAt":5059},"3g21QBdF4rgUzcmr7Ej93W","2020-08-31T07:11:15.264Z",{"title":5061,"slug":5062,"articleIntro":5063,"category":5064},"Quelle comptabilité choisir entre trésorerie et engagement ?","difference-comptabilite-tresorerie-et-comptabilite-engagement","La comptabilité de trésorerie et la comptabilité d'engagement sont deux méthodes d'enregistrement comptable essentielles pour les entreprises, chacune ayant ses propres particularités et implications. Dans cet article, nous vous expliquons clairement les différences entre ces deux systèmes, à qui ils s’appliquent, et les enjeux liés à leur mise en œuvre. Que vous soyez un professionnel libéral ou un dirigeant d’entreprise, cette compréhension vous permettra de choisir le mode de comptabilité le mieux adapté à votre situation et de gérer efficacement vos obligations comptables.",[5065],{"metadata":5066,"sys":5069,"fields":5076},{"tags":5067,"concepts":5068},[],[],{"space":5070,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5072,"publishedVersion":988,"revision":989,"contentType":5074,"locale":29},{"sys":5071},{"type":12,"linkType":13,"id":14},{"sys":5073},{"id":21,"type":12,"linkType":22},{"sys":5075},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5077,"mainTitle":5078,"subtitle":1021,"heroImage":5097,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5079,"content":5080,"nodeType":972},{},[5081,5091],{"data":5082,"content":5083,"nodeType":1014},{},[5084,5087],{"data":5085,"marks":5086,"value":1008,"nodeType":86},{},[],{"data":5088,"marks":5089,"value":1013,"nodeType":86},{},[5090],{"type":99},{"data":5092,"content":5093,"nodeType":105},{},[5094],{"data":5095,"marks":5096,"value":66,"nodeType":86},{},[],{"metadata":5098,"sys":5101,"fields":5106},{"tags":5099,"concepts":5100},[],[],{"space":5102,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5104,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5103},{"type":12,"linkType":13,"id":14},{"sys":5105},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5107},{"url":1037,"details":5108,"fileName":1042,"contentType":74},{"size":1039,"image":5109},{"width":1041,"height":1041},{"sys":5111,"fields":5114},{"id":5112,"createdAt":5113},"GIZaM83QRuJrHnjieMc3S","2024-02-19T14:30:17.011Z",{"title":5115,"slug":5116,"articleIntro":5117,"category":5118},"Comment gérer ses sous comptes en comptabilité ?","comment-gerer-ses-sous-comptes-en-comptabilite","La gestion des sous-comptes en comptabilité est une tâche essentielle qui demande une certaine rigueur. Ces sous-comptes, dérivés d'une catégorie comptable parente, permettent un enregistrement plus précis des opérations comptables. Ils s'intègrent dans un plan comptable, respectent une classe comptable spécifique et peuvent être personnalisés en fonction des besoins. Par exemple, un sous-compte peut être utilisé pour comptabiliser des honoraires juridiques ou les recettes d'un restaurant.",[5119],{"metadata":5120,"sys":5123,"fields":5130},{"tags":5121,"concepts":5122},[],[],{"space":5124,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5126,"publishedVersion":988,"revision":989,"contentType":5128,"locale":29},{"sys":5125},{"type":12,"linkType":13,"id":14},{"sys":5127},{"id":21,"type":12,"linkType":22},{"sys":5129},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5131,"mainTitle":5132,"subtitle":1021,"heroImage":5151,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5133,"content":5134,"nodeType":972},{},[5135,5145],{"data":5136,"content":5137,"nodeType":1014},{},[5138,5141],{"data":5139,"marks":5140,"value":1008,"nodeType":86},{},[],{"data":5142,"marks":5143,"value":1013,"nodeType":86},{},[5144],{"type":99},{"data":5146,"content":5147,"nodeType":105},{},[5148],{"data":5149,"marks":5150,"value":66,"nodeType":86},{},[],{"metadata":5152,"sys":5155,"fields":5160},{"tags":5153,"concepts":5154},[],[],{"space":5156,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5158,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5157},{"type":12,"linkType":13,"id":14},{"sys":5159},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5161},{"url":1037,"details":5162,"fileName":1042,"contentType":74},{"size":1039,"image":5163},{"width":1041,"height":1041},{"sys":5165,"fields":5168},{"id":5166,"createdAt":5167},"RMtSaMomiuLhAC8fterSl","2020-09-07T09:00:46.915Z",{"title":5169,"slug":5170,"articleIntro":-1,"category":5171},"Quelle est la relation entre fiscalité et comptabilité ?","relation-fiscalite-comptabilite",[5172],{"metadata":5173,"sys":5176,"fields":5183},{"tags":5174,"concepts":5175},[],[],{"space":5177,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5179,"publishedVersion":988,"revision":989,"contentType":5181,"locale":29},{"sys":5178},{"type":12,"linkType":13,"id":14},{"sys":5180},{"id":21,"type":12,"linkType":22},{"sys":5182},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5184,"mainTitle":5185,"subtitle":1021,"heroImage":5204,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5186,"content":5187,"nodeType":972},{},[5188,5198],{"data":5189,"content":5190,"nodeType":1014},{},[5191,5194],{"data":5192,"marks":5193,"value":1008,"nodeType":86},{},[],{"data":5195,"marks":5196,"value":1013,"nodeType":86},{},[5197],{"type":99},{"data":5199,"content":5200,"nodeType":105},{},[5201],{"data":5202,"marks":5203,"value":66,"nodeType":86},{},[],{"metadata":5205,"sys":5208,"fields":5213},{"tags":5206,"concepts":5207},[],[],{"space":5209,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5211,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5210},{"type":12,"linkType":13,"id":14},{"sys":5212},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5214},{"url":1037,"details":5215,"fileName":1042,"contentType":74},{"size":1039,"image":5216},{"width":1041,"height":1041},{"sys":5218,"fields":5221},{"id":5219,"createdAt":5220},"3KEdYQAUSLi7qeeYAt70am","2024-07-17T14:58:42.761Z",{"title":5222,"slug":5223,"articleIntro":5224,"category":5225},"Découvrez les fonctionnalités des logiciels de comptabilité avec Pennylane","decouvrez-les-fonctionnalites-des-logiciels-de-comptabilite-avec-pennylane","La comptabilité est un volet essentiel de toute entreprise, d'où l'importance cruciale d'un logiciel de comptabilité performant. Ce dernier doit offrir des fonctionnalités variées allant de la gestion des journaux comptables, des comptes généraux et auxiliaires, à l'import et l'export de données. Il doit également assurer la conformité à la réglementation fiscale et permettre une gestion optimisée des transactions avec les tiers. Découvrez notre sélection des cinq fonctionnalités incontournables d'un logiciel de comptabilité.",[5226],{"metadata":5227,"sys":5230,"fields":5237},{"tags":5228,"concepts":5229},[],[],{"space":5231,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5233,"publishedVersion":988,"revision":989,"contentType":5235,"locale":29},{"sys":5232},{"type":12,"linkType":13,"id":14},{"sys":5234},{"id":21,"type":12,"linkType":22},{"sys":5236},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5238,"mainTitle":5239,"subtitle":1021,"heroImage":5258,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5240,"content":5241,"nodeType":972},{},[5242,5252],{"data":5243,"content":5244,"nodeType":1014},{},[5245,5248],{"data":5246,"marks":5247,"value":1008,"nodeType":86},{},[],{"data":5249,"marks":5250,"value":1013,"nodeType":86},{},[5251],{"type":99},{"data":5253,"content":5254,"nodeType":105},{},[5255],{"data":5256,"marks":5257,"value":66,"nodeType":86},{},[],{"metadata":5259,"sys":5262,"fields":5267},{"tags":5260,"concepts":5261},[],[],{"space":5263,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5265,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5264},{"type":12,"linkType":13,"id":14},{"sys":5266},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5268},{"url":1037,"details":5269,"fileName":1042,"contentType":74},{"size":1039,"image":5270},{"width":1041,"height":1041},{"sys":5272,"fields":5275},{"id":5273,"createdAt":5274},"57nnJpONmqGOm1ioPULJZW","2021-07-27T13:37:22.338Z",{"title":5276,"slug":5277,"articleIntro":-1,"category":5278},"Comment traiter sa TVA sur l’alcool quand on est restaurateur ?","comment-traiter-sa-tva-sur-lalcool-quand-on-est-restaurateur",[5279],{"metadata":5280,"sys":5283,"fields":5290},{"tags":5281,"concepts":5282},[],[],{"space":5284,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5286,"publishedVersion":988,"revision":989,"contentType":5288,"locale":29},{"sys":5285},{"type":12,"linkType":13,"id":14},{"sys":5287},{"id":21,"type":12,"linkType":22},{"sys":5289},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5291,"mainTitle":5292,"subtitle":1021,"heroImage":5311,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5293,"content":5294,"nodeType":972},{},[5295,5305],{"data":5296,"content":5297,"nodeType":1014},{},[5298,5301],{"data":5299,"marks":5300,"value":1008,"nodeType":86},{},[],{"data":5302,"marks":5303,"value":1013,"nodeType":86},{},[5304],{"type":99},{"data":5306,"content":5307,"nodeType":105},{},[5308],{"data":5309,"marks":5310,"value":66,"nodeType":86},{},[],{"metadata":5312,"sys":5315,"fields":5320},{"tags":5313,"concepts":5314},[],[],{"space":5316,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5318,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5317},{"type":12,"linkType":13,"id":14},{"sys":5319},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5321},{"url":1037,"details":5322,"fileName":1042,"contentType":74},{"size":1039,"image":5323},{"width":1041,"height":1041},{"sys":5325,"fields":5328},{"id":5326,"createdAt":5327},"5QwMlZtLbg3KOprh94UT6Z","2024-02-19T16:48:00.312Z",{"title":5329,"slug":5330,"articleIntro":5331,"category":5332},"Comment gérer efficacement la comptabilité d'une SASU ?","la-comptabilite-de-la-sasu-ce-quil-faut-savoir","La comptabilité de la SASU est un enjeu majeur que tout dirigeant doit maîtriser pour assurer la santé financière de son entreprise. En effet, elle nécessite une tenue rigoureuse des comptes, le respect d'obligations légales comme le dépôt des comptes annuels, ainsi qu'une compréhension des règles comptables spécifiques à cette structure. Ce guide vous apportera des réponses sur la gestion de la comptabilité d'une SASU, les documents essentiels à produire chaque année, et l'importance d'un expert-comptable pour garantir la régularité et la sincérité de vos enregistrements.",[5333],{"metadata":5334,"sys":5337,"fields":5344},{"tags":5335,"concepts":5336},[],[],{"space":5338,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5340,"publishedVersion":988,"revision":989,"contentType":5342,"locale":29},{"sys":5339},{"type":12,"linkType":13,"id":14},{"sys":5341},{"id":21,"type":12,"linkType":22},{"sys":5343},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5345,"mainTitle":5346,"subtitle":1021,"heroImage":5365,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5347,"content":5348,"nodeType":972},{},[5349,5359],{"data":5350,"content":5351,"nodeType":1014},{},[5352,5355],{"data":5353,"marks":5354,"value":1008,"nodeType":86},{},[],{"data":5356,"marks":5357,"value":1013,"nodeType":86},{},[5358],{"type":99},{"data":5360,"content":5361,"nodeType":105},{},[5362],{"data":5363,"marks":5364,"value":66,"nodeType":86},{},[],{"metadata":5366,"sys":5369,"fields":5374},{"tags":5367,"concepts":5368},[],[],{"space":5370,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5372,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5371},{"type":12,"linkType":13,"id":14},{"sys":5373},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5375},{"url":1037,"details":5376,"fileName":1042,"contentType":74},{"size":1039,"image":5377},{"width":1041,"height":1041},{"sys":5379,"fields":5382},{"id":5380,"createdAt":5381},"5XqMpfzDhlFTtfRFx9KzWI","2025-03-04T10:46:58.874Z",{"title":5383,"slug":5384,"articleIntro":5385,"category":5386},"Lettre de mission expert-comptable : tout ce qu'il faut savoir","lettre-de-mission","La lettre de mission comptable est un document contractuel incontournable dans la relation entre un expert-comptable et son client. En France, il s’agit d’un document obligatoire, régi à la fois par le droit civil des contrats et par le code de déontologie de la profession comptable​. Cet article détaille ce qu’est une lettre de mission, son caractère obligatoire, son contenu, son rôle pour chacune des parties, la manière de la rédiger, et les modalités de sa résiliation.",[5387],{"metadata":5388,"sys":5391,"fields":5398},{"tags":5389,"concepts":5390},[],[],{"space":5392,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5394,"publishedVersion":988,"revision":989,"contentType":5396,"locale":29},{"sys":5393},{"type":12,"linkType":13,"id":14},{"sys":5395},{"id":21,"type":12,"linkType":22},{"sys":5397},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5399,"mainTitle":5400,"subtitle":1021,"heroImage":5419,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5401,"content":5402,"nodeType":972},{},[5403,5413],{"data":5404,"content":5405,"nodeType":1014},{},[5406,5409],{"data":5407,"marks":5408,"value":1008,"nodeType":86},{},[],{"data":5410,"marks":5411,"value":1013,"nodeType":86},{},[5412],{"type":99},{"data":5414,"content":5415,"nodeType":105},{},[5416],{"data":5417,"marks":5418,"value":66,"nodeType":86},{},[],{"metadata":5420,"sys":5423,"fields":5428},{"tags":5421,"concepts":5422},[],[],{"space":5424,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5426,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5425},{"type":12,"linkType":13,"id":14},{"sys":5427},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5429},{"url":1037,"details":5430,"fileName":1042,"contentType":74},{"size":1039,"image":5431},{"width":1041,"height":1041},{"sys":5433,"fields":5436},{"id":5434,"createdAt":5435},"5EygoY9wdgmxnZ4vIdLO7a","2023-08-09T13:46:22.347Z",{"title":5437,"slug":5438,"articleIntro":5439,"category":5440},"Quel est le délai de prescription d’une facture ?  ","quel-est-le-delai-de-prescription-dune-facture","Le délai de prescription des factures est un aspect crucial du processus de recouvrement des créances. Connaître les délais légaux et agir en conséquence est essentiel pour éviter de perdre le droit de réclamer le paiement. Que vous adressiez des factures à des entreprises ou à des particuliers, comprendre les règles entourant la prescription des factures est essentiel pour protéger vos intérêts financiers. Dans cet article, nous explorerons en détail le délai de prescription des factures, ainsi que les conséquences pratiques et les mesures à prendre pour préserver vos droits de recouvrement.",[5441],{"metadata":5442,"sys":5445,"fields":5452},{"tags":5443,"concepts":5444},[],[],{"space":5446,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5448,"publishedVersion":988,"revision":989,"contentType":5450,"locale":29},{"sys":5447},{"type":12,"linkType":13,"id":14},{"sys":5449},{"id":21,"type":12,"linkType":22},{"sys":5451},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5453,"mainTitle":5454,"subtitle":1021,"heroImage":5473,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5455,"content":5456,"nodeType":972},{},[5457,5467],{"data":5458,"content":5459,"nodeType":1014},{},[5460,5463],{"data":5461,"marks":5462,"value":1008,"nodeType":86},{},[],{"data":5464,"marks":5465,"value":1013,"nodeType":86},{},[5466],{"type":99},{"data":5468,"content":5469,"nodeType":105},{},[5470],{"data":5471,"marks":5472,"value":66,"nodeType":86},{},[],{"metadata":5474,"sys":5477,"fields":5482},{"tags":5475,"concepts":5476},[],[],{"space":5478,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5480,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5479},{"type":12,"linkType":13,"id":14},{"sys":5481},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5483},{"url":1037,"details":5484,"fileName":1042,"contentType":74},{"size":1039,"image":5485},{"width":1041,"height":1041},{"sys":5487,"fields":5490},{"id":5488,"createdAt":5489},"1XnLAfaun0umD4JA8Skkxr","2024-07-16T15:58:52.386Z",{"title":5491,"slug":5492,"articleIntro":5493,"category":5494},"Comptabilité en ligne rapide : comment gagner du temps ?","comptabilite-en-ligne-rapide-comment-gagner-du-temps","La comptabilité peut sembler une tâche ardue et chronophage pour nombre d'entre nous. Heureusement, il existe des solutions pour simplifier cette tâche. Des logiciels de comptabilité en ligne, aux cabinets d'experts-comptables, en passant par des MOOC dédiés, vous pouvez apprendre rapidement et même gérer votre comptabilité tout seul. Découvrez comment choisir le meilleur logiciel gratuit et comment bénéficier d'un expert-comptable sans frais. Voici 10 conseils pour vous aider à gagner du temps avec votre comptabilité.",[5495],{"metadata":5496,"sys":5499,"fields":5506},{"tags":5497,"concepts":5498},[],[],{"space":5500,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5502,"publishedVersion":988,"revision":989,"contentType":5504,"locale":29},{"sys":5501},{"type":12,"linkType":13,"id":14},{"sys":5503},{"id":21,"type":12,"linkType":22},{"sys":5505},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5507,"mainTitle":5508,"subtitle":1021,"heroImage":5527,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5509,"content":5510,"nodeType":972},{},[5511,5521],{"data":5512,"content":5513,"nodeType":1014},{},[5514,5517],{"data":5515,"marks":5516,"value":1008,"nodeType":86},{},[],{"data":5518,"marks":5519,"value":1013,"nodeType":86},{},[5520],{"type":99},{"data":5522,"content":5523,"nodeType":105},{},[5524],{"data":5525,"marks":5526,"value":66,"nodeType":86},{},[],{"metadata":5528,"sys":5531,"fields":5536},{"tags":5529,"concepts":5530},[],[],{"space":5532,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5534,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5533},{"type":12,"linkType":13,"id":14},{"sys":5535},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5537},{"url":1037,"details":5538,"fileName":1042,"contentType":74},{"size":1039,"image":5539},{"width":1041,"height":1041},{"sys":5541,"fields":5544},{"id":5542,"createdAt":5543},"6dX1tX8ENpJkGgwhHsa1K2","2024-04-29T15:44:34.473Z",{"title":5545,"slug":5546,"articleIntro":5547,"category":5548},"Trouver le logiciel de comptabilité au meilleur prix avec Pennylane","trouver-le-logiciel-de-comptabilite-au-meilleur-prix-avec-pennylane","Naviguez dans le monde de la comptabilité avec Pennylane. Découvrez le meilleur logiciel adapté à vos besoins, qu'il s'agisse d'une petite entreprise, d'une PME ou d'une gestion comptable en ligne. Comparez les coûts, les fonctionnalités et les avantages de chaque logiciel. De Sage à EBP, en passant par des solutions plus économiques, trouvez l'outil parfait pour votre gestion comptable et financière.",[5549],{"metadata":5550,"sys":5553,"fields":5560},{"tags":5551,"concepts":5552},[],[],{"space":5554,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5556,"publishedVersion":988,"revision":989,"contentType":5558,"locale":29},{"sys":5555},{"type":12,"linkType":13,"id":14},{"sys":5557},{"id":21,"type":12,"linkType":22},{"sys":5559},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5561,"mainTitle":5562,"subtitle":1021,"heroImage":5581,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5563,"content":5564,"nodeType":972},{},[5565,5575],{"data":5566,"content":5567,"nodeType":1014},{},[5568,5571],{"data":5569,"marks":5570,"value":1008,"nodeType":86},{},[],{"data":5572,"marks":5573,"value":1013,"nodeType":86},{},[5574],{"type":99},{"data":5576,"content":5577,"nodeType":105},{},[5578],{"data":5579,"marks":5580,"value":66,"nodeType":86},{},[],{"metadata":5582,"sys":5585,"fields":5590},{"tags":5583,"concepts":5584},[],[],{"space":5586,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5588,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5587},{"type":12,"linkType":13,"id":14},{"sys":5589},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5591},{"url":1037,"details":5592,"fileName":1042,"contentType":74},{"size":1039,"image":5593},{"width":1041,"height":1041},{"sys":5595,"fields":5598},{"id":5596,"createdAt":5597},"6Cip1wXhvzG2mCKNvKciKi","2024-02-01T16:03:37.720Z",{"title":5599,"slug":5600,"articleIntro":5601,"category":5602},"Journal comptable : définition, composition et exemple","comment-faire-un-journal-comptable","En France, les entreprises sont soumises à de nombreuses obligations comptables parmi lesquelles on trouve la tenue d’un journal comptable. Ce document est essentiel pour la gestion financière et comptable de l’entreprise. Mais qu’est-ce qu’un journal comptable ? Quel est son rôle ? Comment le remplir ? Découvrez toutes nos explications et l’exemple d’un journal comptable.  ",[5603],{"metadata":5604,"sys":5607,"fields":5614},{"tags":5605,"concepts":5606},[],[],{"space":5608,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5610,"publishedVersion":988,"revision":989,"contentType":5612,"locale":29},{"sys":5609},{"type":12,"linkType":13,"id":14},{"sys":5611},{"id":21,"type":12,"linkType":22},{"sys":5613},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5615,"mainTitle":5616,"subtitle":1021,"heroImage":5635,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5617,"content":5618,"nodeType":972},{},[5619,5629],{"data":5620,"content":5621,"nodeType":1014},{},[5622,5625],{"data":5623,"marks":5624,"value":1008,"nodeType":86},{},[],{"data":5626,"marks":5627,"value":1013,"nodeType":86},{},[5628],{"type":99},{"data":5630,"content":5631,"nodeType":105},{},[5632],{"data":5633,"marks":5634,"value":66,"nodeType":86},{},[],{"metadata":5636,"sys":5639,"fields":5644},{"tags":5637,"concepts":5638},[],[],{"space":5640,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5642,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5641},{"type":12,"linkType":13,"id":14},{"sys":5643},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5645},{"url":1037,"details":5646,"fileName":1042,"contentType":74},{"size":1039,"image":5647},{"width":1041,"height":1041},{"sys":5649,"fields":5652},{"id":5650,"createdAt":5651},"2Dc6LrX5y58NOcdR49SfhU","2021-12-30T09:39:11.971Z",{"title":5653,"slug":5654,"articleIntro":5655,"category":5656},"Coût de stockage : définition et méthodes d'estimation","cout-de-stockage-ecommerce"," Le stockage et l'entretien du stock sur une durée déterminée engendrent diverses dépenses. Comment évaluer et calculer les coûts de stockage ?",[5657],{"metadata":5658,"sys":5661,"fields":5668},{"tags":5659,"concepts":5660},[],[],{"space":5662,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5664,"publishedVersion":988,"revision":989,"contentType":5666,"locale":29},{"sys":5663},{"type":12,"linkType":13,"id":14},{"sys":5665},{"id":21,"type":12,"linkType":22},{"sys":5667},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5669,"mainTitle":5670,"subtitle":1021,"heroImage":5689,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5671,"content":5672,"nodeType":972},{},[5673,5683],{"data":5674,"content":5675,"nodeType":1014},{},[5676,5679],{"data":5677,"marks":5678,"value":1008,"nodeType":86},{},[],{"data":5680,"marks":5681,"value":1013,"nodeType":86},{},[5682],{"type":99},{"data":5684,"content":5685,"nodeType":105},{},[5686],{"data":5687,"marks":5688,"value":66,"nodeType":86},{},[],{"metadata":5690,"sys":5693,"fields":5698},{"tags":5691,"concepts":5692},[],[],{"space":5694,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5696,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5695},{"type":12,"linkType":13,"id":14},{"sys":5697},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5699},{"url":1037,"details":5700,"fileName":1042,"contentType":74},{"size":1039,"image":5701},{"width":1041,"height":1041},{"sys":5703,"fields":5706},{"id":5704,"createdAt":5705},"40YY8RR0k1SQ7Qu1pBkVQp","2024-05-29T13:09:43.489Z",{"title":5707,"slug":5708,"articleIntro":5709,"category":5710},"Pourquoi utiliser un logiciel pour faire son bilan comptable ?","pourquoi-utiliser-un-logiciel-pour-faire-son-bilan-comptable","Vous vous demandez comment réaliser un bilan comptable en ligne C'est possible grâce à plusieurs outils disponibles. Que vous soyez une micro-entreprise, une association ou une entreprise plus grande, des solutions adaptées existent. Elles vous permettent de faire votre bilan annuel, de le déposer et d'obtenir une vue d'ensemble de votre situation financière. C'est une étape essentielle pour la bonne gestion de votre activité.",[5711],{"metadata":5712,"sys":5715,"fields":5722},{"tags":5713,"concepts":5714},[],[],{"space":5716,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5718,"publishedVersion":988,"revision":989,"contentType":5720,"locale":29},{"sys":5717},{"type":12,"linkType":13,"id":14},{"sys":5719},{"id":21,"type":12,"linkType":22},{"sys":5721},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5723,"mainTitle":5724,"subtitle":1021,"heroImage":5743,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5725,"content":5726,"nodeType":972},{},[5727,5737],{"data":5728,"content":5729,"nodeType":1014},{},[5730,5733],{"data":5731,"marks":5732,"value":1008,"nodeType":86},{},[],{"data":5734,"marks":5735,"value":1013,"nodeType":86},{},[5736],{"type":99},{"data":5738,"content":5739,"nodeType":105},{},[5740],{"data":5741,"marks":5742,"value":66,"nodeType":86},{},[],{"metadata":5744,"sys":5747,"fields":5752},{"tags":5745,"concepts":5746},[],[],{"space":5748,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5750,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5749},{"type":12,"linkType":13,"id":14},{"sys":5751},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5753},{"url":1037,"details":5754,"fileName":1042,"contentType":74},{"size":1039,"image":5755},{"width":1041,"height":1041},{"sys":5757,"fields":5760},{"id":5758,"createdAt":5759},"aNarCrtlHtT4NLS0kcKq1","2023-07-24T13:51:09.200Z",{"title":5761,"slug":5762,"articleIntro":5763,"category":5764},"Quelles mentions obligatoires inclure sur une facture conforme ?","mentions-obligatoires-sur-une-facture-tout-ce-quil-faut-savoir-pour-editer","Pour une facture conforme, il est essentiel d'inclure un ensemble de mentions obligatoires, tant pour l’émetteur que pour le destinataire. Ce guide vous présente les éléments indispensables à indiquer sur vos factures, notamment le nom, l'adresse, les numéros SIRET et TVA, ainsi que les détails de la prestation. De plus, avec l'approche de la facturation électronique, des nouvelles mentions deviendront obligatoires. Assurez-vous de bien maîtriser ces exigences pour éviter des litiges avec l'administration fiscale et garantir la conformité de vos documents comptables.",[5765],{"metadata":5766,"sys":5769,"fields":5776},{"tags":5767,"concepts":5768},[],[],{"space":5770,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5772,"publishedVersion":988,"revision":989,"contentType":5774,"locale":29},{"sys":5771},{"type":12,"linkType":13,"id":14},{"sys":5773},{"id":21,"type":12,"linkType":22},{"sys":5775},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5777,"mainTitle":5778,"subtitle":1021,"heroImage":5797,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5779,"content":5780,"nodeType":972},{},[5781,5791],{"data":5782,"content":5783,"nodeType":1014},{},[5784,5787],{"data":5785,"marks":5786,"value":1008,"nodeType":86},{},[],{"data":5788,"marks":5789,"value":1013,"nodeType":86},{},[5790],{"type":99},{"data":5792,"content":5793,"nodeType":105},{},[5794],{"data":5795,"marks":5796,"value":66,"nodeType":86},{},[],{"metadata":5798,"sys":5801,"fields":5806},{"tags":5799,"concepts":5800},[],[],{"space":5802,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5804,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5803},{"type":12,"linkType":13,"id":14},{"sys":5805},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5807},{"url":1037,"details":5808,"fileName":1042,"contentType":74},{"size":1039,"image":5809},{"width":1041,"height":1041},{"sys":5811,"fields":5814},{"id":5812,"createdAt":5813},"1O5oiA4r4f2NPLdwWRdUsr","2023-09-07T07:49:03.901Z",{"title":5815,"slug":5816,"articleIntro":5817,"category":5818},"Comment analyser votre compte de résultat différentiel ?","compte-resultat-differentiel","Le compte de résultat différentiel est un outil clé pour les entreprises souhaitant analyser leurs performances financières. En distinguant les coûts fixes des coûts variables, cette approche permet de clarifier les structures de coûts et d’identifier les leviers d’optimisation. Dans cet article, nous explorerons les avantages du compte de résultat différentiel, son calcul, ainsi que les stratégies pour améliorer la rentabilité de votre entreprise. Grâce à une meilleure visibilité sur les marges, les dirigeants peuvent prendre des décisions éclairées pour piloter efficacement leur activité et maximiser leur performance financière.",[5819],{"metadata":5820,"sys":5823,"fields":5830},{"tags":5821,"concepts":5822},[],[],{"space":5824,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5826,"publishedVersion":988,"revision":989,"contentType":5828,"locale":29},{"sys":5825},{"type":12,"linkType":13,"id":14},{"sys":5827},{"id":21,"type":12,"linkType":22},{"sys":5829},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5831,"mainTitle":5832,"subtitle":1021,"heroImage":5851,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5833,"content":5834,"nodeType":972},{},[5835,5845],{"data":5836,"content":5837,"nodeType":1014},{},[5838,5841],{"data":5839,"marks":5840,"value":1008,"nodeType":86},{},[],{"data":5842,"marks":5843,"value":1013,"nodeType":86},{},[5844],{"type":99},{"data":5846,"content":5847,"nodeType":105},{},[5848],{"data":5849,"marks":5850,"value":66,"nodeType":86},{},[],{"metadata":5852,"sys":5855,"fields":5860},{"tags":5853,"concepts":5854},[],[],{"space":5856,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5858,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5857},{"type":12,"linkType":13,"id":14},{"sys":5859},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5861},{"url":1037,"details":5862,"fileName":1042,"contentType":74},{"size":1039,"image":5863},{"width":1041,"height":1041},{"sys":5865,"fields":5868},{"id":5866,"createdAt":5867},"4X0Ura2hgBIa6KeT6ZsXy7","2023-07-24T14:04:45.924Z",{"title":5869,"slug":5870,"articleIntro":-1,"category":5871},"Facture proforma, c’est quoi et comment la créer ?","facture-proforma",[5872],{"metadata":5873,"sys":5876,"fields":5883},{"tags":5874,"concepts":5875},[],[],{"space":5877,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5879,"publishedVersion":988,"revision":989,"contentType":5881,"locale":29},{"sys":5878},{"type":12,"linkType":13,"id":14},{"sys":5880},{"id":21,"type":12,"linkType":22},{"sys":5882},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5884,"mainTitle":5885,"subtitle":1021,"heroImage":5904,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5886,"content":5887,"nodeType":972},{},[5888,5898],{"data":5889,"content":5890,"nodeType":1014},{},[5891,5894],{"data":5892,"marks":5893,"value":1008,"nodeType":86},{},[],{"data":5895,"marks":5896,"value":1013,"nodeType":86},{},[5897],{"type":99},{"data":5899,"content":5900,"nodeType":105},{},[5901],{"data":5902,"marks":5903,"value":66,"nodeType":86},{},[],{"metadata":5905,"sys":5908,"fields":5913},{"tags":5906,"concepts":5907},[],[],{"space":5909,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5911,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5910},{"type":12,"linkType":13,"id":14},{"sys":5912},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5914},{"url":1037,"details":5915,"fileName":1042,"contentType":74},{"size":1039,"image":5916},{"width":1041,"height":1041},{"sys":5918,"fields":5921},{"id":5919,"createdAt":5920},"7eEmNGGHaDTxI5qTQJgYGP","2024-02-20T09:20:45.614Z",{"title":5922,"slug":5923,"articleIntro":5924,"category":5925},"Pourquoi et comment utiliser un logiciel de comptabilité certifié ?","pourquoi-et-comment-utiliser-un-logiciel-de-comptabilite-certifie","L'utilisation d'un logiciel de comptabilité certifié est devenue incontournable pour une gestion comptable optimale. Ce type d'outil, agréé par l'administration fiscale, garantit une conformité fiscale et une efficacité opérationnelle remarquable. Mais comment choisir le meilleur logiciel comptable pour votre entreprise ? C'est la question à laquelle nous allons répondre ici.",[5926],{"metadata":5927,"sys":5930,"fields":5937},{"tags":5928,"concepts":5929},[],[],{"space":5931,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5933,"publishedVersion":988,"revision":989,"contentType":5935,"locale":29},{"sys":5932},{"type":12,"linkType":13,"id":14},{"sys":5934},{"id":21,"type":12,"linkType":22},{"sys":5936},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5938,"mainTitle":5939,"subtitle":1021,"heroImage":5958,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5940,"content":5941,"nodeType":972},{},[5942,5952],{"data":5943,"content":5944,"nodeType":1014},{},[5945,5948],{"data":5946,"marks":5947,"value":1008,"nodeType":86},{},[],{"data":5949,"marks":5950,"value":1013,"nodeType":86},{},[5951],{"type":99},{"data":5953,"content":5954,"nodeType":105},{},[5955],{"data":5956,"marks":5957,"value":66,"nodeType":86},{},[],{"metadata":5959,"sys":5962,"fields":5967},{"tags":5960,"concepts":5961},[],[],{"space":5963,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":5965,"publishedVersion":1033,"revision":46,"locale":29},{"sys":5964},{"type":12,"linkType":13,"id":14},{"sys":5966},{"id":21,"type":12,"linkType":22},{"title":1035,"file":5968},{"url":1037,"details":5969,"fileName":1042,"contentType":74},{"size":1039,"image":5970},{"width":1041,"height":1041},{"sys":5972,"fields":5975},{"id":5973,"createdAt":5974},"JGrh9v8XCpjDOBI8mRdMB","2023-08-09T13:52:55.021Z",{"title":5976,"slug":5977,"articleIntro":-1,"category":5978},"Délai de paiement fournisseur ce qu’il faut savoir","delai-de-paiement-fournisseur-ce-quil-faut-savoir",[5979],{"metadata":5980,"sys":5983,"fields":5990},{"tags":5981,"concepts":5982},[],[],{"space":5984,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":5986,"publishedVersion":988,"revision":989,"contentType":5988,"locale":29},{"sys":5985},{"type":12,"linkType":13,"id":14},{"sys":5987},{"id":21,"type":12,"linkType":22},{"sys":5989},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":5991,"mainTitle":5992,"subtitle":1021,"heroImage":6011,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":5993,"content":5994,"nodeType":972},{},[5995,6005],{"data":5996,"content":5997,"nodeType":1014},{},[5998,6001],{"data":5999,"marks":6000,"value":1008,"nodeType":86},{},[],{"data":6002,"marks":6003,"value":1013,"nodeType":86},{},[6004],{"type":99},{"data":6006,"content":6007,"nodeType":105},{},[6008],{"data":6009,"marks":6010,"value":66,"nodeType":86},{},[],{"metadata":6012,"sys":6015,"fields":6020},{"tags":6013,"concepts":6014},[],[],{"space":6016,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6018,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6017},{"type":12,"linkType":13,"id":14},{"sys":6019},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6021},{"url":1037,"details":6022,"fileName":1042,"contentType":74},{"size":1039,"image":6023},{"width":1041,"height":1041},{"sys":6025,"fields":6028},{"id":6026,"createdAt":6027},"56chtVsuycwdsdv1OHN2X3","2024-02-14T12:45:27.223Z",{"title":6029,"slug":6030,"articleIntro":6031,"category":6032},"Compte de résultat :  définition, structure et exemple","compte-de-resultat-structure-et-exemple","Le compte de résultat est un document comptable qui permet d’analyser la performance financière d’une entreprise en comparant ses produits et ses charges sur une période donnée. Il fait partie des obligations comptables pour de nombreuses entreprises en France. À quoi sert-il ? Comment se présente-t-il ? Comment l’élaborer et l’interpréter ? On répond à toutes vos questions. ",[6033],{"metadata":6034,"sys":6037,"fields":6044},{"tags":6035,"concepts":6036},[],[],{"space":6038,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6040,"publishedVersion":988,"revision":989,"contentType":6042,"locale":29},{"sys":6039},{"type":12,"linkType":13,"id":14},{"sys":6041},{"id":21,"type":12,"linkType":22},{"sys":6043},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6045,"mainTitle":6046,"subtitle":1021,"heroImage":6065,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6047,"content":6048,"nodeType":972},{},[6049,6059],{"data":6050,"content":6051,"nodeType":1014},{},[6052,6055],{"data":6053,"marks":6054,"value":1008,"nodeType":86},{},[],{"data":6056,"marks":6057,"value":1013,"nodeType":86},{},[6058],{"type":99},{"data":6060,"content":6061,"nodeType":105},{},[6062],{"data":6063,"marks":6064,"value":66,"nodeType":86},{},[],{"metadata":6066,"sys":6069,"fields":6074},{"tags":6067,"concepts":6068},[],[],{"space":6070,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6072,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6071},{"type":12,"linkType":13,"id":14},{"sys":6073},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6075},{"url":1037,"details":6076,"fileName":1042,"contentType":74},{"size":1039,"image":6077},{"width":1041,"height":1041},{"sys":6079,"fields":6082},{"id":6080,"createdAt":6081},"6WsgaiRh9g1q4CGNCjuPTm","2023-09-07T08:51:27.025Z",{"title":6083,"slug":6084,"articleIntro":6085,"category":6086},"Comment gérer efficacement la comptabilité fournisseur ?","comptabilite-fournisseur","La comptabilité fournisseur est un aspect fondamental de la gestion financière d'une entreprise. Elle implique la gestion des transactions et des dettes liées aux achats auprès des fournisseurs, un processus essentiel pour maintenir une trésorerie saine. Dans cet article, nous explorerons les éléments clés de la comptabilité fournisseur, depuis l'enregistrement des factures jusqu'à l'importance des écritures comptables, tout en abordant les conséquences d'une gestion efficace sur la santé financière de votre entreprise. Profitez de nos exemples pratiques pour mieux comprendre comment optimiser ce domaine crucial de votre comptabilité.",[6087],{"metadata":6088,"sys":6091,"fields":6098},{"tags":6089,"concepts":6090},[],[],{"space":6092,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6094,"publishedVersion":988,"revision":989,"contentType":6096,"locale":29},{"sys":6093},{"type":12,"linkType":13,"id":14},{"sys":6095},{"id":21,"type":12,"linkType":22},{"sys":6097},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6099,"mainTitle":6100,"subtitle":1021,"heroImage":6119,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6101,"content":6102,"nodeType":972},{},[6103,6113],{"data":6104,"content":6105,"nodeType":1014},{},[6106,6109],{"data":6107,"marks":6108,"value":1008,"nodeType":86},{},[],{"data":6110,"marks":6111,"value":1013,"nodeType":86},{},[6112],{"type":99},{"data":6114,"content":6115,"nodeType":105},{},[6116],{"data":6117,"marks":6118,"value":66,"nodeType":86},{},[],{"metadata":6120,"sys":6123,"fields":6128},{"tags":6121,"concepts":6122},[],[],{"space":6124,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6126,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6125},{"type":12,"linkType":13,"id":14},{"sys":6127},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6129},{"url":1037,"details":6130,"fileName":1042,"contentType":74},{"size":1039,"image":6131},{"width":1041,"height":1041},{"sys":6133,"fields":6136},{"id":6134,"createdAt":6135},"2mo6NrYaQFxqhCbCDTh2zM","2023-11-14T13:43:20.344Z",{"title":6137,"slug":6138,"articleIntro":6139,"category":6140},"Comment réaliser efficacement un rapprochement bancaire ?","a-quoi-sert-un-etat-de-rapprochement-bancaire","Le rapprochement bancaire est un processus essentiel pour garantir la fiabilité de la comptabilité d'une entreprise. Il permet de comparer le solde du compte bancaire avec les mouvements enregistrés en comptabilité, afin d'identifier et de corriger d'éventuelles anomalies. Ce guide détaillé explore les étapes nécessaires pour effectuer un état de rapprochement bancaire, les documents requis, ainsi que les avantages d'une telle pratique pour une gestion financière saine. Que vous soyez une petite entreprise ou une grande structure, comprendre et mettre en œuvre cet exercice vous aidera à maintenir une trésorerie précise et à éviter les erreurs comptables.",[6141],{"metadata":6142,"sys":6145,"fields":6152},{"tags":6143,"concepts":6144},[],[],{"space":6146,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6148,"publishedVersion":988,"revision":989,"contentType":6150,"locale":29},{"sys":6147},{"type":12,"linkType":13,"id":14},{"sys":6149},{"id":21,"type":12,"linkType":22},{"sys":6151},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6153,"mainTitle":6154,"subtitle":1021,"heroImage":6173,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6155,"content":6156,"nodeType":972},{},[6157,6167],{"data":6158,"content":6159,"nodeType":1014},{},[6160,6163],{"data":6161,"marks":6162,"value":1008,"nodeType":86},{},[],{"data":6164,"marks":6165,"value":1013,"nodeType":86},{},[6166],{"type":99},{"data":6168,"content":6169,"nodeType":105},{},[6170],{"data":6171,"marks":6172,"value":66,"nodeType":86},{},[],{"metadata":6174,"sys":6177,"fields":6182},{"tags":6175,"concepts":6176},[],[],{"space":6178,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6180,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6179},{"type":12,"linkType":13,"id":14},{"sys":6181},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6183},{"url":1037,"details":6184,"fileName":1042,"contentType":74},{"size":1039,"image":6185},{"width":1041,"height":1041},{"sys":6187,"fields":6190},{"id":6188,"createdAt":6189},"19W12zKEyF4iKL4a57nxT3","2025-04-28T15:11:04.401Z",{"title":6191,"slug":6192,"articleIntro":6193,"category":6194},"Compte comptable IS : comment comptabiliser l’impôt sur les sociétés ?","compte-comptable-is-comment-comptabiliser-limpot-sur-les-societes","L’impôt sur les sociétés (IS) constitue une charge importante pour de nombreuses entreprises et sa comptabilisation doit être rigoureuse. Entre les acomptes à verser, l’enregistrement du solde et le suivi des crédits éventuels, il est essentiel d’utiliser les bons comptes comptables et de passer les écritures adéquates. Dans cet article, nous vous guidons pas à pas sur le compte comptable IS.",[6195],{"metadata":6196,"sys":6199,"fields":6206},{"tags":6197,"concepts":6198},[],[],{"space":6200,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6202,"publishedVersion":988,"revision":989,"contentType":6204,"locale":29},{"sys":6201},{"type":12,"linkType":13,"id":14},{"sys":6203},{"id":21,"type":12,"linkType":22},{"sys":6205},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6207,"mainTitle":6208,"subtitle":1021,"heroImage":6227,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6209,"content":6210,"nodeType":972},{},[6211,6221],{"data":6212,"content":6213,"nodeType":1014},{},[6214,6217],{"data":6215,"marks":6216,"value":1008,"nodeType":86},{},[],{"data":6218,"marks":6219,"value":1013,"nodeType":86},{},[6220],{"type":99},{"data":6222,"content":6223,"nodeType":105},{},[6224],{"data":6225,"marks":6226,"value":66,"nodeType":86},{},[],{"metadata":6228,"sys":6231,"fields":6236},{"tags":6229,"concepts":6230},[],[],{"space":6232,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6234,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6233},{"type":12,"linkType":13,"id":14},{"sys":6235},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6237},{"url":1037,"details":6238,"fileName":1042,"contentType":74},{"size":1039,"image":6239},{"width":1041,"height":1041},{"sys":6241,"fields":6244},{"id":6242,"createdAt":6243},"3D5N5lk0zqgvOa9jHxO8Ic","2021-07-21T08:18:44.551Z",{"title":6245,"slug":6246,"articleIntro":-1,"category":6247},"Ticket Z | Qu'est-ce que c'est ? À quoi sert-il ?","ticket-z",[6248],{"metadata":6249,"sys":6252,"fields":6259},{"tags":6250,"concepts":6251},[],[],{"space":6253,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6255,"publishedVersion":988,"revision":989,"contentType":6257,"locale":29},{"sys":6254},{"type":12,"linkType":13,"id":14},{"sys":6256},{"id":21,"type":12,"linkType":22},{"sys":6258},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6260,"mainTitle":6261,"subtitle":1021,"heroImage":6280,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6262,"content":6263,"nodeType":972},{},[6264,6274],{"data":6265,"content":6266,"nodeType":1014},{},[6267,6270],{"data":6268,"marks":6269,"value":1008,"nodeType":86},{},[],{"data":6271,"marks":6272,"value":1013,"nodeType":86},{},[6273],{"type":99},{"data":6275,"content":6276,"nodeType":105},{},[6277],{"data":6278,"marks":6279,"value":66,"nodeType":86},{},[],{"metadata":6281,"sys":6284,"fields":6289},{"tags":6282,"concepts":6283},[],[],{"space":6285,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6287,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6286},{"type":12,"linkType":13,"id":14},{"sys":6288},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6290},{"url":1037,"details":6291,"fileName":1042,"contentType":74},{"size":1039,"image":6292},{"width":1041,"height":1041},{"sys":6294,"fields":6297},{"id":6295,"createdAt":6296},"7JCi2Ocax8uLjzpFGpHFWK","2020-09-21T07:18:28.542Z",{"title":6298,"slug":6299,"articleIntro":-1,"category":6300},"Quelles sont les règles de TVA en e-commerce ?","regles-tva-ecommerce",[6301],{"metadata":6302,"sys":6305,"fields":6312},{"tags":6303,"concepts":6304},[],[],{"space":6306,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6308,"publishedVersion":988,"revision":989,"contentType":6310,"locale":29},{"sys":6307},{"type":12,"linkType":13,"id":14},{"sys":6309},{"id":21,"type":12,"linkType":22},{"sys":6311},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6313,"mainTitle":6314,"subtitle":1021,"heroImage":6333,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6315,"content":6316,"nodeType":972},{},[6317,6327],{"data":6318,"content":6319,"nodeType":1014},{},[6320,6323],{"data":6321,"marks":6322,"value":1008,"nodeType":86},{},[],{"data":6324,"marks":6325,"value":1013,"nodeType":86},{},[6326],{"type":99},{"data":6328,"content":6329,"nodeType":105},{},[6330],{"data":6331,"marks":6332,"value":66,"nodeType":86},{},[],{"metadata":6334,"sys":6337,"fields":6342},{"tags":6335,"concepts":6336},[],[],{"space":6338,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6340,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6339},{"type":12,"linkType":13,"id":14},{"sys":6341},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6343},{"url":1037,"details":6344,"fileName":1042,"contentType":74},{"size":1039,"image":6345},{"width":1041,"height":1041},{"sys":6347,"fields":6350},{"id":6348,"createdAt":6349},"4dx6U8xsStGE2KZyxLul1C","2026-01-13T13:31:29.428Z",{"title":6351,"slug":6352,"articleIntro":6353,"category":6354},"Déclaration de TVA CA3 : ce qu’il faut savoir ","ca3","La déclaration de TVA CA3 est un passage obligé pour de nombreuses entreprises. Si ce formulaire peut impressionner au premier abord, il devient beaucoup plus simple à gérer dès lors que l’on comprend sa structure et ses règles. Notre guide complet vous explique tout ce qu’il faut savoir pour remplir et envoyer votre CA3 en toute sérénité !",[6355],{"metadata":6356,"sys":6359,"fields":6366},{"tags":6357,"concepts":6358},[],[],{"space":6360,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6362,"publishedVersion":988,"revision":989,"contentType":6364,"locale":29},{"sys":6361},{"type":12,"linkType":13,"id":14},{"sys":6363},{"id":21,"type":12,"linkType":22},{"sys":6365},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6367,"mainTitle":6368,"subtitle":1021,"heroImage":6387,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6369,"content":6370,"nodeType":972},{},[6371,6381],{"data":6372,"content":6373,"nodeType":1014},{},[6374,6377],{"data":6375,"marks":6376,"value":1008,"nodeType":86},{},[],{"data":6378,"marks":6379,"value":1013,"nodeType":86},{},[6380],{"type":99},{"data":6382,"content":6383,"nodeType":105},{},[6384],{"data":6385,"marks":6386,"value":66,"nodeType":86},{},[],{"metadata":6388,"sys":6391,"fields":6396},{"tags":6389,"concepts":6390},[],[],{"space":6392,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6394,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6393},{"type":12,"linkType":13,"id":14},{"sys":6395},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6397},{"url":1037,"details":6398,"fileName":1042,"contentType":74},{"size":1039,"image":6399},{"width":1041,"height":1041},{"sys":6401,"fields":6404},{"id":6402,"createdAt":6403},"6UNTz2Tknf7yNl1hCIc77V","2024-02-19T15:42:37.377Z",{"title":6405,"slug":6406,"articleIntro":6407,"category":6408},"Risque de liquidité en comptabilité : Définition et gestion appropriée","risque-de-liquidite-en-comptabilite-definition-et-gestion-appropriee","Le risque de liquidité est un concept complexe mais crucial en finance et en comptabilité. Il se manifeste lorsque les actifs financiers, tels que les actions, sont difficiles à vendre rapidement sans affecter leur valeur. Il peut également concerner une entreprise ou une banque qui peine à répondre à ses obligations financières. Une bonne gestion de ce risque est essentielle, notamment à travers l'analyse, la mesure et le respect de ratios tels que le LCR et le NSFR. Comprendre ce risque et comment l'éviter est donc primordial pour tout acteur du marché financier.",[6409],{"metadata":6410,"sys":6413,"fields":6420},{"tags":6411,"concepts":6412},[],[],{"space":6414,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6416,"publishedVersion":988,"revision":989,"contentType":6418,"locale":29},{"sys":6415},{"type":12,"linkType":13,"id":14},{"sys":6417},{"id":21,"type":12,"linkType":22},{"sys":6419},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6421,"mainTitle":6422,"subtitle":1021,"heroImage":6441,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6423,"content":6424,"nodeType":972},{},[6425,6435],{"data":6426,"content":6427,"nodeType":1014},{},[6428,6431],{"data":6429,"marks":6430,"value":1008,"nodeType":86},{},[],{"data":6432,"marks":6433,"value":1013,"nodeType":86},{},[6434],{"type":99},{"data":6436,"content":6437,"nodeType":105},{},[6438],{"data":6439,"marks":6440,"value":66,"nodeType":86},{},[],{"metadata":6442,"sys":6445,"fields":6450},{"tags":6443,"concepts":6444},[],[],{"space":6446,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6448,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6447},{"type":12,"linkType":13,"id":14},{"sys":6449},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6451},{"url":1037,"details":6452,"fileName":1042,"contentType":74},{"size":1039,"image":6453},{"width":1041,"height":1041},{"sys":6455,"fields":6458},{"id":6456,"createdAt":6457},"8ReQvw5uBdqsXchomGzmb","2024-02-01T17:55:21.078Z",{"title":6459,"slug":6460,"articleIntro":6461,"category":6462},"Les différents types de comptabilité : guide pratique","les-differents-types-de-comptabilite-guide-pratique","La comptabilité est un outil indispensable pour la gestion de toute entreprise. Il existe plusieurs types de comptabilité, chacun répondant à des besoins spécifiques. De la comptabilité générale à la comptabilité analytique, en passant par celle de trésorerie ou d'engagement, ce guide pratique vous éclaire sur leurs différences et particularités. Découvrez également les principes essentiels de la comptabilité en partie double et la spécificité de la comptabilité nationale.",[6463],{"metadata":6464,"sys":6467,"fields":6474},{"tags":6465,"concepts":6466},[],[],{"space":6468,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6470,"publishedVersion":988,"revision":989,"contentType":6472,"locale":29},{"sys":6469},{"type":12,"linkType":13,"id":14},{"sys":6471},{"id":21,"type":12,"linkType":22},{"sys":6473},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6475,"mainTitle":6476,"subtitle":1021,"heroImage":6495,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6477,"content":6478,"nodeType":972},{},[6479,6489],{"data":6480,"content":6481,"nodeType":1014},{},[6482,6485],{"data":6483,"marks":6484,"value":1008,"nodeType":86},{},[],{"data":6486,"marks":6487,"value":1013,"nodeType":86},{},[6488],{"type":99},{"data":6490,"content":6491,"nodeType":105},{},[6492],{"data":6493,"marks":6494,"value":66,"nodeType":86},{},[],{"metadata":6496,"sys":6499,"fields":6504},{"tags":6497,"concepts":6498},[],[],{"space":6500,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6502,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6501},{"type":12,"linkType":13,"id":14},{"sys":6503},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6505},{"url":1037,"details":6506,"fileName":1042,"contentType":74},{"size":1039,"image":6507},{"width":1041,"height":1041},{"sys":6509,"fields":6512},{"id":6510,"createdAt":6511},"2HMV4qvW49S54WMku7nItC","2021-07-20T08:47:59.237Z",{"title":6513,"slug":6514,"articleIntro":6515,"category":6516},"Comment améliorer la marge bénéficiaire de votre restaurant ?","comment-augmenter-la-marge-beneficiaire-dun-restaurant","Pour les restaurateurs, une bonne gestion de la marge bénéficiaire est essentielle pour garantir la rentabilité de leur établissement. Dans cet article, nous explorerons différentes stratégies efficaces pour augmenter la marge restauration, tout en maintenant la satisfaction client. De l'amélioration du menu à l'optimisation de l'espace, en passant par la réduction du gaspillage alimentaire, les conseils que vous trouverez ici vous aideront à maximiser vos profits. Comprendre ces éléments clés vous permettra de naviguer dans le secteur de la restauration avec confiance et succès.",[6517],{"metadata":6518,"sys":6521,"fields":6528},{"tags":6519,"concepts":6520},[],[],{"space":6522,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6524,"publishedVersion":988,"revision":989,"contentType":6526,"locale":29},{"sys":6523},{"type":12,"linkType":13,"id":14},{"sys":6525},{"id":21,"type":12,"linkType":22},{"sys":6527},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6529,"mainTitle":6530,"subtitle":1021,"heroImage":6549,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6531,"content":6532,"nodeType":972},{},[6533,6543],{"data":6534,"content":6535,"nodeType":1014},{},[6536,6539],{"data":6537,"marks":6538,"value":1008,"nodeType":86},{},[],{"data":6540,"marks":6541,"value":1013,"nodeType":86},{},[6542],{"type":99},{"data":6544,"content":6545,"nodeType":105},{},[6546],{"data":6547,"marks":6548,"value":66,"nodeType":86},{},[],{"metadata":6550,"sys":6553,"fields":6558},{"tags":6551,"concepts":6552},[],[],{"space":6554,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6556,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6555},{"type":12,"linkType":13,"id":14},{"sys":6557},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6559},{"url":1037,"details":6560,"fileName":1042,"contentType":74},{"size":1039,"image":6561},{"width":1041,"height":1041},{"sys":6563,"fields":6566},{"id":6564,"createdAt":6565},"23F2YRrxZfxHYMobLfod5p","2024-02-19T14:13:45.443Z",{"title":6567,"slug":6568,"articleIntro":6569,"category":6570},"Bilan comptable : comment décrypter ce document ?","guide-pratique-decrypter-facilement-un-bilan-comptable","Vous vous demandez comment lire un bilan comptable ? Ce guide vous aidera à déchiffrer les composants clés d'un bilan, à l'instar de l'actif, du passif et du patrimoine d'une entreprise. Vous y découvrirez aussi comment analyser la structure financière et la trésorerie à travers le tableau comptable. ",[6571],{"metadata":6572,"sys":6575,"fields":6582},{"tags":6573,"concepts":6574},[],[],{"space":6576,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6578,"publishedVersion":988,"revision":989,"contentType":6580,"locale":29},{"sys":6577},{"type":12,"linkType":13,"id":14},{"sys":6579},{"id":21,"type":12,"linkType":22},{"sys":6581},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6583,"mainTitle":6584,"subtitle":1021,"heroImage":6603,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6585,"content":6586,"nodeType":972},{},[6587,6597],{"data":6588,"content":6589,"nodeType":1014},{},[6590,6593],{"data":6591,"marks":6592,"value":1008,"nodeType":86},{},[],{"data":6594,"marks":6595,"value":1013,"nodeType":86},{},[6596],{"type":99},{"data":6598,"content":6599,"nodeType":105},{},[6600],{"data":6601,"marks":6602,"value":66,"nodeType":86},{},[],{"metadata":6604,"sys":6607,"fields":6612},{"tags":6605,"concepts":6606},[],[],{"space":6608,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6610,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6609},{"type":12,"linkType":13,"id":14},{"sys":6611},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6613},{"url":1037,"details":6614,"fileName":1042,"contentType":74},{"size":1039,"image":6615},{"width":1041,"height":1041},{"sys":6617,"fields":6620},{"id":6618,"createdAt":6619},"4Iv6Uje8tKFKSDUAgDpb3F","2024-07-15T09:25:19.443Z",{"title":6621,"slug":6622,"articleIntro":6623,"category":6624},"Quel logiciel de comptabilité choisir pour une PME ?","logiciel-comptabilite-pme-optimisez-votre-gestion-comptable","Un logiciel de comptabilité pour PME est essentiel pour optimiser votre gestion comptable. Dans cet article, nous allons explorer les meilleures solutions adaptées aux besoins spécifiques des petites et moyennes entreprises. Que vous recherchiez une interface intuitive pour la saisie des opérations, des fonctionnalités de facturation automatisées ou des outils d'analyse financière, notre comparatif vous aidera à choisir le logiciel le plus en adéquation avec vos exigences. Découvrez comment ces outils peuvent non seulement faciliter la conformité légale, mais aussi fournir une vision claire de la santé financière de votre entreprise.",[6625],{"metadata":6626,"sys":6629,"fields":6636},{"tags":6627,"concepts":6628},[],[],{"space":6630,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6632,"publishedVersion":988,"revision":989,"contentType":6634,"locale":29},{"sys":6631},{"type":12,"linkType":13,"id":14},{"sys":6633},{"id":21,"type":12,"linkType":22},{"sys":6635},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6637,"mainTitle":6638,"subtitle":1021,"heroImage":6657,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6639,"content":6640,"nodeType":972},{},[6641,6651],{"data":6642,"content":6643,"nodeType":1014},{},[6644,6647],{"data":6645,"marks":6646,"value":1008,"nodeType":86},{},[],{"data":6648,"marks":6649,"value":1013,"nodeType":86},{},[6650],{"type":99},{"data":6652,"content":6653,"nodeType":105},{},[6654],{"data":6655,"marks":6656,"value":66,"nodeType":86},{},[],{"metadata":6658,"sys":6661,"fields":6666},{"tags":6659,"concepts":6660},[],[],{"space":6662,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6664,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6663},{"type":12,"linkType":13,"id":14},{"sys":6665},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6667},{"url":1037,"details":6668,"fileName":1042,"contentType":74},{"size":1039,"image":6669},{"width":1041,"height":1041},{"sys":6671,"fields":6674},{"id":6672,"createdAt":6673},"3Vo9z4tR77WNtEjxCnNpFK","2022-03-31T14:19:31.661Z",{"title":6675,"slug":6676,"articleIntro":6677,"category":6678},"Stockage et rotation des stocks : comment calculer une durée moyenne ?","stockage-alimentaire","Certaines activités professionnelles nécessitent d’avoir constamment à disposition des stocks de marchandises. C’est le cas notamment des commerces de restauration alimentaire. Ces stocks doivent faire l’objet d’une attention soutenue, de manière à mieux comprendre où se situe la rentabilité de l’activité. C’est dans cette optique que la durée moyenne de stockage doit être constamment surveillée, par le biais d’un indice : le taux de rotation des stocks.",[6679],{"metadata":6680,"sys":6683,"fields":6690},{"tags":6681,"concepts":6682},[],[],{"space":6684,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6686,"publishedVersion":988,"revision":989,"contentType":6688,"locale":29},{"sys":6685},{"type":12,"linkType":13,"id":14},{"sys":6687},{"id":21,"type":12,"linkType":22},{"sys":6689},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6691,"mainTitle":6692,"subtitle":1021,"heroImage":6711,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6693,"content":6694,"nodeType":972},{},[6695,6705],{"data":6696,"content":6697,"nodeType":1014},{},[6698,6701],{"data":6699,"marks":6700,"value":1008,"nodeType":86},{},[],{"data":6702,"marks":6703,"value":1013,"nodeType":86},{},[6704],{"type":99},{"data":6706,"content":6707,"nodeType":105},{},[6708],{"data":6709,"marks":6710,"value":66,"nodeType":86},{},[],{"metadata":6712,"sys":6715,"fields":6720},{"tags":6713,"concepts":6714},[],[],{"space":6716,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6718,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6717},{"type":12,"linkType":13,"id":14},{"sys":6719},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6721},{"url":1037,"details":6722,"fileName":1042,"contentType":74},{"size":1039,"image":6723},{"width":1041,"height":1041},{"sys":6725,"fields":6728},{"id":6726,"createdAt":6727},"3Jp6AX3G1Pgsy5JZxrAOhi","2025-03-04T10:47:11.949Z",{"title":6729,"slug":6730,"articleIntro":6731,"category":6732},"Comprendre le résultat d'exploitation","resultat-dexploitation","En comptabilité, le résultat d'exploitation est un indicateur clé de la performance d’une entreprise. Il mesure la rentabilité de son modèle économique, générée par ses activités courantes, en différenciant les produits d'exploitation et les charges d'exploitation. Il se concentre donc sur l'efficacité opérationnelle et la maîtrise des coûts.",[6733],{"metadata":6734,"sys":6737,"fields":6744},{"tags":6735,"concepts":6736},[],[],{"space":6738,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6740,"publishedVersion":988,"revision":989,"contentType":6742,"locale":29},{"sys":6739},{"type":12,"linkType":13,"id":14},{"sys":6741},{"id":21,"type":12,"linkType":22},{"sys":6743},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6745,"mainTitle":6746,"subtitle":1021,"heroImage":6765,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6747,"content":6748,"nodeType":972},{},[6749,6759],{"data":6750,"content":6751,"nodeType":1014},{},[6752,6755],{"data":6753,"marks":6754,"value":1008,"nodeType":86},{},[],{"data":6756,"marks":6757,"value":1013,"nodeType":86},{},[6758],{"type":99},{"data":6760,"content":6761,"nodeType":105},{},[6762],{"data":6763,"marks":6764,"value":66,"nodeType":86},{},[],{"metadata":6766,"sys":6769,"fields":6774},{"tags":6767,"concepts":6768},[],[],{"space":6770,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6772,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6771},{"type":12,"linkType":13,"id":14},{"sys":6773},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6775},{"url":1037,"details":6776,"fileName":1042,"contentType":74},{"size":1039,"image":6777},{"width":1041,"height":1041},{"sys":6779,"fields":6782},{"id":6780,"createdAt":6781},"16oydGDkp3SLrl5adTBRVj","2024-02-19T15:09:31.185Z",{"title":6783,"slug":6784,"articleIntro":6785,"category":6786},"Frais de débours : tout comprendre","comprendre-les-frais-de-debours-en-comptabilite-explications-et-exemples","Les frais de débours sont une notion essentielle en comptabilité, surtout pour les auto-entrepreneurs. Ces dépenses, avancées au nom du client, nécessitent de tenir une comptabilité précise pour recevoir le bon remboursement.",[6787],{"metadata":6788,"sys":6791,"fields":6798},{"tags":6789,"concepts":6790},[],[],{"space":6792,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6794,"publishedVersion":988,"revision":989,"contentType":6796,"locale":29},{"sys":6793},{"type":12,"linkType":13,"id":14},{"sys":6795},{"id":21,"type":12,"linkType":22},{"sys":6797},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6799,"mainTitle":6800,"subtitle":1021,"heroImage":6819,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6801,"content":6802,"nodeType":972},{},[6803,6813],{"data":6804,"content":6805,"nodeType":1014},{},[6806,6809],{"data":6807,"marks":6808,"value":1008,"nodeType":86},{},[],{"data":6810,"marks":6811,"value":1013,"nodeType":86},{},[6812],{"type":99},{"data":6814,"content":6815,"nodeType":105},{},[6816],{"data":6817,"marks":6818,"value":66,"nodeType":86},{},[],{"metadata":6820,"sys":6823,"fields":6828},{"tags":6821,"concepts":6822},[],[],{"space":6824,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6826,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6825},{"type":12,"linkType":13,"id":14},{"sys":6827},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6829},{"url":1037,"details":6830,"fileName":1042,"contentType":74},{"size":1039,"image":6831},{"width":1041,"height":1041},{"sys":6833,"fields":6836},{"id":6834,"createdAt":6835},"6H69Pz7xTeP6mF0QG7g5W2","2024-07-17T14:34:16.336Z",{"title":6837,"slug":6838,"articleIntro":6839,"category":6840},"Que sont les opérations diverses en comptabilité ?","que-sont-les-operations-diverses-en-comptabilite","Plongez dans l'univers de la comptabilité avec notre guide pratique sur le journal des opérations diverses (OD). Découvrez le rôle crucial joué par ce journal auxiliaire, qui enregistre les opérations non liées aux achats, ventes ou trésorerie. Que vous cherchiez à comprendre les OD de paie, la régularisation ou la manière de réaliser une OD, notre guide vous donne les clés pour y parvenir",[6841],{"metadata":6842,"sys":6845,"fields":6852},{"tags":6843,"concepts":6844},[],[],{"space":6846,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6848,"publishedVersion":988,"revision":989,"contentType":6850,"locale":29},{"sys":6847},{"type":12,"linkType":13,"id":14},{"sys":6849},{"id":21,"type":12,"linkType":22},{"sys":6851},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6853,"mainTitle":6854,"subtitle":1021,"heroImage":6873,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6855,"content":6856,"nodeType":972},{},[6857,6867],{"data":6858,"content":6859,"nodeType":1014},{},[6860,6863],{"data":6861,"marks":6862,"value":1008,"nodeType":86},{},[],{"data":6864,"marks":6865,"value":1013,"nodeType":86},{},[6866],{"type":99},{"data":6868,"content":6869,"nodeType":105},{},[6870],{"data":6871,"marks":6872,"value":66,"nodeType":86},{},[],{"metadata":6874,"sys":6877,"fields":6882},{"tags":6875,"concepts":6876},[],[],{"space":6878,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6880,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6879},{"type":12,"linkType":13,"id":14},{"sys":6881},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6883},{"url":1037,"details":6884,"fileName":1042,"contentType":74},{"size":1039,"image":6885},{"width":1041,"height":1041},{"sys":6887,"fields":6890},{"id":6888,"createdAt":6889},"56LaaPG7PLRjlYcO3z4J6F","2020-09-02T09:00:44.267Z",{"title":6891,"slug":6892,"articleIntro":-1,"category":6893},"Comment tenir une comptabilité de trésorerie ?","tenir-comptabilite-tresorerie",[6894],{"metadata":6895,"sys":6898,"fields":6905},{"tags":6896,"concepts":6897},[],[],{"space":6899,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6901,"publishedVersion":988,"revision":989,"contentType":6903,"locale":29},{"sys":6900},{"type":12,"linkType":13,"id":14},{"sys":6902},{"id":21,"type":12,"linkType":22},{"sys":6904},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6906,"mainTitle":6907,"subtitle":1021,"heroImage":6926,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6908,"content":6909,"nodeType":972},{},[6910,6920],{"data":6911,"content":6912,"nodeType":1014},{},[6913,6916],{"data":6914,"marks":6915,"value":1008,"nodeType":86},{},[],{"data":6917,"marks":6918,"value":1013,"nodeType":86},{},[6919],{"type":99},{"data":6921,"content":6922,"nodeType":105},{},[6923],{"data":6924,"marks":6925,"value":66,"nodeType":86},{},[],{"metadata":6927,"sys":6930,"fields":6935},{"tags":6928,"concepts":6929},[],[],{"space":6931,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6933,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6932},{"type":12,"linkType":13,"id":14},{"sys":6934},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6936},{"url":1037,"details":6937,"fileName":1042,"contentType":74},{"size":1039,"image":6938},{"width":1041,"height":1041},{"sys":6940,"fields":6943},{"id":6941,"createdAt":6942},"7Em2BEUyQaMa8ZIxBmM7mX","2024-03-24T18:56:47.303Z",{"title":6944,"slug":6945,"articleIntro":6946,"category":6947},"TOP 5 des outils en ligne pour la comptabilité","top-5-des-outils-en-ligne-pour-la-comptabilite","Naviguer dans l'univers des logiciels de comptabilité en ligne peut sembler intimidant. Cependant, des outils comme Pennylane, Quickbooks, Sage, et d'autres offrent des solutions adaptées à vos besoins. Que vous soyez un expert comptable ou une petite entreprise cherchant à gérer votre comptabilité de manière autonome, ces applications simplifient grandement le processus. Découvrez notre sélection des cinq meilleures plateformes pour une gestion comptable efficace.",[6948],{"metadata":6949,"sys":6952,"fields":6959},{"tags":6950,"concepts":6951},[],[],{"space":6953,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":6955,"publishedVersion":988,"revision":989,"contentType":6957,"locale":29},{"sys":6954},{"type":12,"linkType":13,"id":14},{"sys":6956},{"id":21,"type":12,"linkType":22},{"sys":6958},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":6960,"mainTitle":6961,"subtitle":1021,"heroImage":6980,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":6962,"content":6963,"nodeType":972},{},[6964,6974],{"data":6965,"content":6966,"nodeType":1014},{},[6967,6970],{"data":6968,"marks":6969,"value":1008,"nodeType":86},{},[],{"data":6971,"marks":6972,"value":1013,"nodeType":86},{},[6973],{"type":99},{"data":6975,"content":6976,"nodeType":105},{},[6977],{"data":6978,"marks":6979,"value":66,"nodeType":86},{},[],{"metadata":6981,"sys":6984,"fields":6989},{"tags":6982,"concepts":6983},[],[],{"space":6985,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":6987,"publishedVersion":1033,"revision":46,"locale":29},{"sys":6986},{"type":12,"linkType":13,"id":14},{"sys":6988},{"id":21,"type":12,"linkType":22},{"title":1035,"file":6990},{"url":1037,"details":6991,"fileName":1042,"contentType":74},{"size":1039,"image":6992},{"width":1041,"height":1041},{"sys":6994,"fields":6997},{"id":6995,"createdAt":6996},"3PoMddr5xJzEq0U08AErJZ","2024-02-19T10:13:04.421Z",{"title":6998,"slug":6999,"articleIntro":7000,"category":7001},"Qu'est-ce qu'une écriture comptable ?","quest-ce-quune-ecriture-comptable","Toute entreprise a pour obligation de tenir une comptabilité fiable et régulière pour assurer une bonne gestion financière. L’écriture comptable y occupe une place centrale. Elle implique l'enregistrement de flux économiques, commerciaux ou financiers dans des comptes spécifiques. Quel est le rôle d’une écriture comptable ? Quelles sont les règles à respecter ? Comment passer une écriture comptable ? On vous dit tout. ",[7002],{"metadata":7003,"sys":7006,"fields":7013},{"tags":7004,"concepts":7005},[],[],{"space":7007,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":7009,"publishedVersion":988,"revision":989,"contentType":7011,"locale":29},{"sys":7008},{"type":12,"linkType":13,"id":14},{"sys":7010},{"id":21,"type":12,"linkType":22},{"sys":7012},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":7014,"mainTitle":7015,"subtitle":1021,"heroImage":7034,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":7016,"content":7017,"nodeType":972},{},[7018,7028],{"data":7019,"content":7020,"nodeType":1014},{},[7021,7024],{"data":7022,"marks":7023,"value":1008,"nodeType":86},{},[],{"data":7025,"marks":7026,"value":1013,"nodeType":86},{},[7027],{"type":99},{"data":7029,"content":7030,"nodeType":105},{},[7031],{"data":7032,"marks":7033,"value":66,"nodeType":86},{},[],{"metadata":7035,"sys":7038,"fields":7043},{"tags":7036,"concepts":7037},[],[],{"space":7039,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":7041,"publishedVersion":1033,"revision":46,"locale":29},{"sys":7040},{"type":12,"linkType":13,"id":14},{"sys":7042},{"id":21,"type":12,"linkType":22},{"title":1035,"file":7044},{"url":1037,"details":7045,"fileName":1042,"contentType":74},{"size":1039,"image":7046},{"width":1041,"height":1041},{"sys":7048,"fields":7051},{"id":7049,"createdAt":7050},"3R5N3OekKWc9HmJHZB3nVl","2025-07-07T14:51:22.139Z",{"title":7052,"slug":7053,"articleIntro":7054,"category":7055},"Meilleur logiciel de comptabilité : guide et comparatif 2025","meilleur-logiciel-de-comptabilite","Que vous soyez auto-entrepreneur, dirigeant de PME, responsable d’une association ou en création d’entreprise, bien choisir son logiciel de comptabilité est devenu indispensable. Gain de temps, réduction des erreurs, automatisation des tâches, meilleure visibilité financière… les avantages sont nombreux. Mais face à la multitude d’outils disponibles, comment trouver le meilleur logiciel comptabilité adapté à votre situation ?",[7056],{"metadata":7057,"sys":7060,"fields":7067},{"tags":7058,"concepts":7059},[],[],{"space":7061,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":7063,"publishedVersion":988,"revision":989,"contentType":7065,"locale":29},{"sys":7062},{"type":12,"linkType":13,"id":14},{"sys":7064},{"id":21,"type":12,"linkType":22},{"sys":7066},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":7068,"mainTitle":7069,"subtitle":1021,"heroImage":7088,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":7070,"content":7071,"nodeType":972},{},[7072,7082],{"data":7073,"content":7074,"nodeType":1014},{},[7075,7078],{"data":7076,"marks":7077,"value":1008,"nodeType":86},{},[],{"data":7079,"marks":7080,"value":1013,"nodeType":86},{},[7081],{"type":99},{"data":7083,"content":7084,"nodeType":105},{},[7085],{"data":7086,"marks":7087,"value":66,"nodeType":86},{},[],{"metadata":7089,"sys":7092,"fields":7097},{"tags":7090,"concepts":7091},[],[],{"space":7093,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":7095,"publishedVersion":1033,"revision":46,"locale":29},{"sys":7094},{"type":12,"linkType":13,"id":14},{"sys":7096},{"id":21,"type":12,"linkType":22},{"title":1035,"file":7098},{"url":1037,"details":7099,"fileName":1042,"contentType":74},{"size":1039,"image":7100},{"width":1041,"height":1041},{"sys":7102,"fields":7105},{"id":7103,"createdAt":7104},"1ZqT9OvyKg4GecOgLRdvZD","2024-07-17T16:07:53.716Z",{"title":7106,"slug":7107,"articleIntro":7108,"category":7109},"Comment obtenir un remboursement de crédit TVA ?","comment-obtenir-un-remboursement-de-credit-tva","Comprendre le remboursement de la TVA est essentiel pour toute entreprise. Le processus peut sembler complexe, mais avec les bonnes informations, il est tout à fait réalisable. Il s'agit d'une démarche qui nécessite une demande officielle, où le crédit de TVA déductible joue un rôle crucial. Ce guide vous aidera à comprendre comment fonctionne la récupération de la TVA, quelles sont les conditions à remplir et comment déposer votre demande.",[7110],{"metadata":7111,"sys":7114,"fields":7121},{"tags":7112,"concepts":7113},[],[],{"space":7115,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":7117,"publishedVersion":988,"revision":989,"contentType":7119,"locale":29},{"sys":7116},{"type":12,"linkType":13,"id":14},{"sys":7118},{"id":21,"type":12,"linkType":22},{"sys":7120},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":7122,"mainTitle":7123,"subtitle":1021,"heroImage":7142,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":7124,"content":7125,"nodeType":972},{},[7126,7136],{"data":7127,"content":7128,"nodeType":1014},{},[7129,7132],{"data":7130,"marks":7131,"value":1008,"nodeType":86},{},[],{"data":7133,"marks":7134,"value":1013,"nodeType":86},{},[7135],{"type":99},{"data":7137,"content":7138,"nodeType":105},{},[7139],{"data":7140,"marks":7141,"value":66,"nodeType":86},{},[],{"metadata":7143,"sys":7146,"fields":7151},{"tags":7144,"concepts":7145},[],[],{"space":7147,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":7149,"publishedVersion":1033,"revision":46,"locale":29},{"sys":7148},{"type":12,"linkType":13,"id":14},{"sys":7150},{"id":21,"type":12,"linkType":22},{"title":1035,"file":7152},{"url":1037,"details":7153,"fileName":1042,"contentType":74},{"size":1039,"image":7154},{"width":1041,"height":1041},{"sys":7156,"fields":7159},{"id":7157,"createdAt":7158},"29xmPsoyuQAxwnGYNfxa9Q","2024-07-17T15:13:21.972Z",{"title":7160,"slug":7161,"articleIntro":7162,"category":7163},"Qu'est-ce qu'une intégration bancaire en comptabilité ? ","integration-comptable","L'intégration bancaire en comptabilité est un processus essentiel permettant une synchronisation précise des opérations bancaires. Elle englobe des concepts clés tels que le rapprochement bancaire, l'utilisation du compte 512, et la récupération des relevés bancaires. Grâce à la technologie, cette procédure peut désormais être automatisée, facilitant ainsi le travail des comptables. Découvrons ensemble les éléments clés à maîtriser pour une intégration bancaire efficace en comptabilité.",[7164],{"metadata":7165,"sys":7168,"fields":7175},{"tags":7166,"concepts":7167},[],[],{"space":7169,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":7171,"publishedVersion":988,"revision":989,"contentType":7173,"locale":29},{"sys":7170},{"type":12,"linkType":13,"id":14},{"sys":7172},{"id":21,"type":12,"linkType":22},{"sys":7174},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":7176,"mainTitle":7177,"subtitle":1021,"heroImage":7196,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":7178,"content":7179,"nodeType":972},{},[7180,7190],{"data":7181,"content":7182,"nodeType":1014},{},[7183,7186],{"data":7184,"marks":7185,"value":1008,"nodeType":86},{},[],{"data":7187,"marks":7188,"value":1013,"nodeType":86},{},[7189],{"type":99},{"data":7191,"content":7192,"nodeType":105},{},[7193],{"data":7194,"marks":7195,"value":66,"nodeType":86},{},[],{"metadata":7197,"sys":7200,"fields":7205},{"tags":7198,"concepts":7199},[],[],{"space":7201,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":7203,"publishedVersion":1033,"revision":46,"locale":29},{"sys":7202},{"type":12,"linkType":13,"id":14},{"sys":7204},{"id":21,"type":12,"linkType":22},{"title":1035,"file":7206},{"url":1037,"details":7207,"fileName":1042,"contentType":74},{"size":1039,"image":7208},{"width":1041,"height":1041},{"sys":7210,"fields":7213},{"id":7211,"createdAt":7212},"69vtYHuSemRCzPSapmO8XU","2023-07-26T07:41:15.831Z",{"title":7214,"slug":7215,"articleIntro":-1,"category":7216},"Comment choisir un outil de facturation pour son entreprise ?","comment-choisir-un-outil-de-facturation-pour-son-entreprise",[7217],{"metadata":7218,"sys":7221,"fields":7228},{"tags":7219,"concepts":7220},[],[],{"space":7222,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":7224,"publishedVersion":988,"revision":989,"contentType":7226,"locale":29},{"sys":7223},{"type":12,"linkType":13,"id":14},{"sys":7225},{"id":21,"type":12,"linkType":22},{"sys":7227},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":7229,"mainTitle":7230,"subtitle":1021,"heroImage":7249,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":7231,"content":7232,"nodeType":972},{},[7233,7243],{"data":7234,"content":7235,"nodeType":1014},{},[7236,7239],{"data":7237,"marks":7238,"value":1008,"nodeType":86},{},[],{"data":7240,"marks":7241,"value":1013,"nodeType":86},{},[7242],{"type":99},{"data":7244,"content":7245,"nodeType":105},{},[7246],{"data":7247,"marks":7248,"value":66,"nodeType":86},{},[],{"metadata":7250,"sys":7253,"fields":7258},{"tags":7251,"concepts":7252},[],[],{"space":7254,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":7256,"publishedVersion":1033,"revision":46,"locale":29},{"sys":7255},{"type":12,"linkType":13,"id":14},{"sys":7257},{"id":21,"type":12,"linkType":22},{"title":1035,"file":7259},{"url":1037,"details":7260,"fileName":1042,"contentType":74},{"size":1039,"image":7261},{"width":1041,"height":1041},{"sys":7263,"fields":7266},{"id":7264,"createdAt":7265},"3bMVwPTHGK8xrxdYnDXuAr","2024-05-02T15:48:33.721Z",{"title":7267,"slug":7268,"articleIntro":7269,"category":7270},"Logiciel de comptabilité en ligne : comment choisir et comparatif de 4 outils","gerer-sa-comptabilite-a-laide-dun-logiciel","La gestion de la comptabilité est une tâche cruciale pour toute entreprise. Aujourd'hui, plusieurs logiciels comptables en ligne, comme Pennylane, offrent des solutions pratiques et efficaces pour automatiser cette tâche. Que vous soyez un professionnel indépendant à la recherche d'un outil simple ou une entreprise nécessitant un logiciel plus élaboré, vous trouverez certainement l'outil qui répond à vos besoins. Qu’est-ce qu’un logiciel de comptabilité en ligne ? Quels sont les avantages de ces logiciels ? Quel est le prix de ces outils ? On vous explique tout.",[7271],{"metadata":7272,"sys":7275,"fields":7282},{"tags":7273,"concepts":7274},[],[],{"space":7276,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":7278,"publishedVersion":988,"revision":989,"contentType":7280,"locale":29},{"sys":7277},{"type":12,"linkType":13,"id":14},{"sys":7279},{"id":21,"type":12,"linkType":22},{"sys":7281},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":7283,"mainTitle":7284,"subtitle":1021,"heroImage":7303,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":7285,"content":7286,"nodeType":972},{},[7287,7297],{"data":7288,"content":7289,"nodeType":1014},{},[7290,7293],{"data":7291,"marks":7292,"value":1008,"nodeType":86},{},[],{"data":7294,"marks":7295,"value":1013,"nodeType":86},{},[7296],{"type":99},{"data":7298,"content":7299,"nodeType":105},{},[7300],{"data":7301,"marks":7302,"value":66,"nodeType":86},{},[],{"metadata":7304,"sys":7307,"fields":7312},{"tags":7305,"concepts":7306},[],[],{"space":7308,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":7310,"publishedVersion":1033,"revision":46,"locale":29},{"sys":7309},{"type":12,"linkType":13,"id":14},{"sys":7311},{"id":21,"type":12,"linkType":22},{"title":1035,"file":7313},{"url":1037,"details":7314,"fileName":1042,"contentType":74},{"size":1039,"image":7315},{"width":1041,"height":1041},{"sys":7317,"fields":7320},{"id":7318,"createdAt":7319},"3iotEynraOQrS0SaFUAAB8","2024-07-17T15:47:03.441Z",{"title":7321,"slug":7322,"articleIntro":7323,"category":7324},"Comment faire pour la gestion comptable des opérations ?","comment-faire-pour-la-gestion-comptable-des-operations","La gestion comptable des opérations est une étape cruciale pour toute entreprise. Elle comprend l'analyse et la comptabilisation des produits et charges exceptionnels, comme ceux enregistrés dans le compte 775 ou le compte 678. Cette tâche délicate implique également des charges d'exercices antérieurs. Apprenez à naviguer à travers ces concepts et à comprendre quand et comment les utiliser pour une gestion comptable efficace.",[7325],{"metadata":7326,"sys":7329,"fields":7336},{"tags":7327,"concepts":7328},[],[],{"space":7330,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":7332,"publishedVersion":988,"revision":989,"contentType":7334,"locale":29},{"sys":7331},{"type":12,"linkType":13,"id":14},{"sys":7333},{"id":21,"type":12,"linkType":22},{"sys":7335},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":7337,"mainTitle":7338,"subtitle":1021,"heroImage":7357,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":7339,"content":7340,"nodeType":972},{},[7341,7351],{"data":7342,"content":7343,"nodeType":1014},{},[7344,7347],{"data":7345,"marks":7346,"value":1008,"nodeType":86},{},[],{"data":7348,"marks":7349,"value":1013,"nodeType":86},{},[7350],{"type":99},{"data":7352,"content":7353,"nodeType":105},{},[7354],{"data":7355,"marks":7356,"value":66,"nodeType":86},{},[],{"metadata":7358,"sys":7361,"fields":7366},{"tags":7359,"concepts":7360},[],[],{"space":7362,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":7364,"publishedVersion":1033,"revision":46,"locale":29},{"sys":7363},{"type":12,"linkType":13,"id":14},{"sys":7365},{"id":21,"type":12,"linkType":22},{"title":1035,"file":7367},{"url":1037,"details":7368,"fileName":1042,"contentType":74},{"size":1039,"image":7369},{"width":1041,"height":1041},{"sys":7371,"fields":7374},{"id":7372,"createdAt":7373},"6qVjTnhNGx1PXKE2IR3DXr","2023-07-26T07:35:03.415Z",{"title":7375,"slug":7376,"articleIntro":7377,"category":7378},"Comment faire une facture avec TVA efficacement ?","facture-avec-tva","Faire une facture avec TVA est un processus essentiel pour assurer la conformité fiscale de votre entreprise et maintenir des relations transparentes avec votre clientèle. Dans cet article, nous détaillons les éléments clés à connaître sur les factures avec TVA, y compris les conditions d'application, les mentions obligatoires, ainsi que les règles concernant les exemptions et les bonnes pratiques à adopter. Que vous soyez une petite entreprise ou un professionnel indépendant, cette ressource vous aidera à naviguer efficacement dans le cadre légal et pratique de la facturation avec TVA.",[7379],{"metadata":7380,"sys":7383,"fields":7390},{"tags":7381,"concepts":7382},[],[],{"space":7384,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":7386,"publishedVersion":988,"revision":989,"contentType":7388,"locale":29},{"sys":7385},{"type":12,"linkType":13,"id":14},{"sys":7387},{"id":21,"type":12,"linkType":22},{"sys":7389},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":7391,"mainTitle":7392,"subtitle":1021,"heroImage":7411,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":7393,"content":7394,"nodeType":972},{},[7395,7405],{"data":7396,"content":7397,"nodeType":1014},{},[7398,7401],{"data":7399,"marks":7400,"value":1008,"nodeType":86},{},[],{"data":7402,"marks":7403,"value":1013,"nodeType":86},{},[7404],{"type":99},{"data":7406,"content":7407,"nodeType":105},{},[7408],{"data":7409,"marks":7410,"value":66,"nodeType":86},{},[],{"metadata":7412,"sys":7415,"fields":7420},{"tags":7413,"concepts":7414},[],[],{"space":7416,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":7418,"publishedVersion":1033,"revision":46,"locale":29},{"sys":7417},{"type":12,"linkType":13,"id":14},{"sys":7419},{"id":21,"type":12,"linkType":22},{"title":1035,"file":7421},{"url":1037,"details":7422,"fileName":1042,"contentType":74},{"size":1039,"image":7423},{"width":1041,"height":1041},{"sys":7425,"fields":7428},{"id":7426,"createdAt":7427},"3X0cOuA6cWNSXvzZ2NWHs1","2021-10-13T07:31:37.128Z",{"title":7429,"slug":7430,"articleIntro":7431,"category":7432},"Quelles sont les différences entre arrhes et acompte ?","paiements-partiels-arrhes-ou-acompte-definition-et-differences","Pour comprendre les paiements partiels, il est crucial de différencier arrhes et acompte. Ces deux notions, bien que souvent confondues, présentent des implications juridiques distinctes qui affectent les relations commerciales. Les arrhes permettent un désistement, tandis que l'acompte engage les parties contractuellement. Cet article vous offre une explication claire des définitions, des conséquences et des recommandations pratiques pour éviter toute confusion dans vos transactions. En connaissant ces différences, vous serez mieux armé pour gérer vos engagements financiers et maintenir des relations professionnelles harmonieuses.",[7433],{"metadata":7434,"sys":7437,"fields":7444},{"tags":7435,"concepts":7436},[],[],{"space":7438,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":7440,"publishedVersion":988,"revision":989,"contentType":7442,"locale":29},{"sys":7439},{"type":12,"linkType":13,"id":14},{"sys":7441},{"id":21,"type":12,"linkType":22},{"sys":7443},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":7445,"mainTitle":7446,"subtitle":1021,"heroImage":7465,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":7447,"content":7448,"nodeType":972},{},[7449,7459],{"data":7450,"content":7451,"nodeType":1014},{},[7452,7455],{"data":7453,"marks":7454,"value":1008,"nodeType":86},{},[],{"data":7456,"marks":7457,"value":1013,"nodeType":86},{},[7458],{"type":99},{"data":7460,"content":7461,"nodeType":105},{},[7462],{"data":7463,"marks":7464,"value":66,"nodeType":86},{},[],{"metadata":7466,"sys":7469,"fields":7474},{"tags":7467,"concepts":7468},[],[],{"space":7470,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":7472,"publishedVersion":1033,"revision":46,"locale":29},{"sys":7471},{"type":12,"linkType":13,"id":14},{"sys":7473},{"id":21,"type":12,"linkType":22},{"title":1035,"file":7475},{"url":1037,"details":7476,"fileName":1042,"contentType":74},{"size":1039,"image":7477},{"width":1041,"height":1041},{"sys":7479,"fields":7482},{"id":7480,"createdAt":7481},"11zNhXzRoPCwLKg5Nubs34","2023-09-06T15:05:47.127Z",{"title":7483,"slug":7484,"articleIntro":-1,"category":7485},"Déclaration fiscale : comptabilité et entreprise","declaration-fiscale-comptabilite",[7486],{"metadata":7487,"sys":7490,"fields":7497},{"tags":7488,"concepts":7489},[],[],{"space":7491,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":7493,"publishedVersion":988,"revision":989,"contentType":7495,"locale":29},{"sys":7492},{"type":12,"linkType":13,"id":14},{"sys":7494},{"id":21,"type":12,"linkType":22},{"sys":7496},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":7498,"mainTitle":7499,"subtitle":1021,"heroImage":7518,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":7500,"content":7501,"nodeType":972},{},[7502,7512],{"data":7503,"content":7504,"nodeType":1014},{},[7505,7508],{"data":7506,"marks":7507,"value":1008,"nodeType":86},{},[],{"data":7509,"marks":7510,"value":1013,"nodeType":86},{},[7511],{"type":99},{"data":7513,"content":7514,"nodeType":105},{},[7515],{"data":7516,"marks":7517,"value":66,"nodeType":86},{},[],{"metadata":7519,"sys":7522,"fields":7527},{"tags":7520,"concepts":7521},[],[],{"space":7523,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":7525,"publishedVersion":1033,"revision":46,"locale":29},{"sys":7524},{"type":12,"linkType":13,"id":14},{"sys":7526},{"id":21,"type":12,"linkType":22},{"title":1035,"file":7528},{"url":1037,"details":7529,"fileName":1042,"contentType":74},{"size":1039,"image":7530},{"width":1041,"height":1041},{"sys":7532,"fields":7535},{"id":7533,"createdAt":7534},"685V6dG6rqWhrfWxvws9Iq","2021-09-01T08:11:21.538Z",{"title":7536,"slug":7537,"articleIntro":7538,"category":7539},"Comment optimiser le taux de rotation des stocks en restauration ?","comment-calculer-et-gerer-le-taux-de-rotation-des-stocks-en-restauration","Pour améliorer la rentabilité de votre restaurant, il est crucial de comprendre comment calculer et gérer le taux de rotation des stocks. Cet indicateur essentiel permet d'analyser la fréquence à laquelle vos produits sont vendus, maximisant ainsi l'utilisation des denrées périssables et minimisant le gaspillage. Dans cette fiche pratique, nous vous guidons à travers les méthodes de calcul de ce taux, ses spécificités comptables, et vous fournirons des astuces pour optimiser la gestion de vos stocks au quotidien. Découvrez comment mettre en œuvre ces bonnes pratiques pour assurer la pérennité de votre activité en restauration.",[7540],{"metadata":7541,"sys":7544,"fields":7551},{"tags":7542,"concepts":7543},[],[],{"space":7545,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":7547,"publishedVersion":988,"revision":989,"contentType":7549,"locale":29},{"sys":7546},{"type":12,"linkType":13,"id":14},{"sys":7548},{"id":21,"type":12,"linkType":22},{"sys":7550},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":7552,"mainTitle":7553,"subtitle":1021,"heroImage":7572,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":7554,"content":7555,"nodeType":972},{},[7556,7566],{"data":7557,"content":7558,"nodeType":1014},{},[7559,7562],{"data":7560,"marks":7561,"value":1008,"nodeType":86},{},[],{"data":7563,"marks":7564,"value":1013,"nodeType":86},{},[7565],{"type":99},{"data":7567,"content":7568,"nodeType":105},{},[7569],{"data":7570,"marks":7571,"value":66,"nodeType":86},{},[],{"metadata":7573,"sys":7576,"fields":7581},{"tags":7574,"concepts":7575},[],[],{"space":7577,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":7579,"publishedVersion":1033,"revision":46,"locale":29},{"sys":7578},{"type":12,"linkType":13,"id":14},{"sys":7580},{"id":21,"type":12,"linkType":22},{"title":1035,"file":7582},{"url":1037,"details":7583,"fileName":1042,"contentType":74},{"size":1039,"image":7584},{"width":1041,"height":1041},{"sys":7586,"fields":7589},{"id":7587,"createdAt":7588},"6j2FXviT0tLZttBZXqdNpZ","2024-02-01T16:53:37.386Z",{"title":7590,"slug":7591,"articleIntro":7592,"category":7593},"Comment faire un rapprochement bancaire ?","comment-faire-un-rapprochement-bancaire","Le rapprochement bancaire est un outil comptable essentiel pour toute entreprise. Il permet de comparer et de valider les opérations comptabilisées dans le compte 512 avec les relevés bancaires. Son utilisation assure une concordance et une fiabilité dans la gestion de la trésorerie. Cet article vous guide à travers les étapes pour effectuer un rapprochement bancaire.",[7594],{"metadata":7595,"sys":7598,"fields":7605},{"tags":7596,"concepts":7597},[],[],{"space":7599,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":7601,"publishedVersion":988,"revision":989,"contentType":7603,"locale":29},{"sys":7600},{"type":12,"linkType":13,"id":14},{"sys":7602},{"id":21,"type":12,"linkType":22},{"sys":7604},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":7606,"mainTitle":7607,"subtitle":1021,"heroImage":7626,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":7608,"content":7609,"nodeType":972},{},[7610,7620],{"data":7611,"content":7612,"nodeType":1014},{},[7613,7616],{"data":7614,"marks":7615,"value":1008,"nodeType":86},{},[],{"data":7617,"marks":7618,"value":1013,"nodeType":86},{},[7619],{"type":99},{"data":7621,"content":7622,"nodeType":105},{},[7623],{"data":7624,"marks":7625,"value":66,"nodeType":86},{},[],{"metadata":7627,"sys":7630,"fields":7635},{"tags":7628,"concepts":7629},[],[],{"space":7631,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":7633,"publishedVersion":1033,"revision":46,"locale":29},{"sys":7632},{"type":12,"linkType":13,"id":14},{"sys":7634},{"id":21,"type":12,"linkType":22},{"title":1035,"file":7636},{"url":1037,"details":7637,"fileName":1042,"contentType":74},{"size":1039,"image":7638},{"width":1041,"height":1041},{"sys":7640,"fields":7643},{"id":7641,"createdAt":7642},"1bpM3oyYrqeKUBSfbR4RUc","2023-09-07T08:21:53.822Z",{"title":7644,"slug":7645,"articleIntro":-1,"category":7646},"Un logiciel de comptabilité : nouveau collaborateur comptable ?","logiciel-comptabilité-collaborateur",[7647],{"metadata":7648,"sys":7651,"fields":7658},{"tags":7649,"concepts":7650},[],[],{"space":7652,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":7654,"publishedVersion":988,"revision":989,"contentType":7656,"locale":29},{"sys":7653},{"type":12,"linkType":13,"id":14},{"sys":7655},{"id":21,"type":12,"linkType":22},{"sys":7657},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":7659,"mainTitle":7660,"subtitle":1021,"heroImage":7679,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":7661,"content":7662,"nodeType":972},{},[7663,7673],{"data":7664,"content":7665,"nodeType":1014},{},[7666,7669],{"data":7667,"marks":7668,"value":1008,"nodeType":86},{},[],{"data":7670,"marks":7671,"value":1013,"nodeType":86},{},[7672],{"type":99},{"data":7674,"content":7675,"nodeType":105},{},[7676],{"data":7677,"marks":7678,"value":66,"nodeType":86},{},[],{"metadata":7680,"sys":7683,"fields":7688},{"tags":7681,"concepts":7682},[],[],{"space":7684,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":7686,"publishedVersion":1033,"revision":46,"locale":29},{"sys":7685},{"type":12,"linkType":13,"id":14},{"sys":7687},{"id":21,"type":12,"linkType":22},{"title":1035,"file":7689},{"url":1037,"details":7690,"fileName":1042,"contentType":74},{"size":1039,"image":7691},{"width":1041,"height":1041},{"sys":7693,"fields":7696},{"id":7694,"createdAt":7695},"3QZzDm9FglaIEnFvDhU98B","2025-05-27T13:35:38.716Z",{"title":7697,"slug":7698,"articleIntro":7699,"category":7700},"EBE (Excédent Brut d’Exploitation) : définition, calcul et analyse de rentabilité","ebe-calcul-et-analyse-de-rentabilite","Utilisé dans le cadre d’une demande de financement, lors de la clôture annuelle des comptes ou bien lors de la reprise d’une activité, l’Excédent Brut d’Exploitation (EBE) est un outil essentiel pour évaluer la rentabilité d’une entreprise. Qu’est-ce que l’EBE ? Pourquoi et comment le calculer ? Comment l’interpréter ? On répond à toutes vos questions.",[7701],{"metadata":7702,"sys":7705,"fields":7712},{"tags":7703,"concepts":7704},[],[],{"space":7706,"id":983,"type":16,"createdAt":984,"updatedAt":985,"environment":7708,"publishedVersion":988,"revision":989,"contentType":7710,"locale":29},{"sys":7707},{"type":12,"linkType":13,"id":14},{"sys":7709},{"id":21,"type":12,"linkType":22},{"sys":7711},{"type":12,"linkType":27,"id":992},{"contentfulName":994,"modelCategoryName":995,"slug":996,"contentTypeSlug":7713,"mainTitle":7714,"subtitle":1021,"heroImage":7733,"ctaButton":1043,"ctaText":1044,"ctaLink":1045},[998],{"data":7715,"content":7716,"nodeType":972},{},[7717,7727],{"data":7718,"content":7719,"nodeType":1014},{},[7720,7723],{"data":7721,"marks":7722,"value":1008,"nodeType":86},{},[],{"data":7724,"marks":7725,"value":1013,"nodeType":86},{},[7726],{"type":99},{"data":7728,"content":7729,"nodeType":105},{},[7730],{"data":7731,"marks":7732,"value":66,"nodeType":86},{},[],{"metadata":7734,"sys":7737,"fields":7742},{"tags":7735,"concepts":7736},[],[],{"space":7738,"id":1029,"type":60,"createdAt":1030,"updatedAt":1030,"environment":7740,"publishedVersion":1033,"revision":46,"locale":29},{"sys":7739},{"type":12,"linkType":13,"id":14},{"sys":7741},{"id":21,"type":12,"linkType":22},{"title":1035,"file":7743},{"url":1037,"details":7744,"fileName":1042,"contentType":74},{"size":1039,"image":7745},{"width":1041,"height":1041},1780321720423]